Income-Tax Andhra Pradesh, … vs M/S. Adilabad Sindhi Group Corpn. … on 27 January, 1976

JUDGMENT

S. Obul Reddi, C.J. – The Tribunal on a consideration of the material placed before it, came to the conclusion that it cannot be held that the assessee is guilty of contumacious conduct in not playing the tax on his disputed income. It would appear stay of collection of the disputed tax pending disposal of the appeal. From that one circumstances, it cannot be said that he deliberately chose not to pay the disputed tax, so as to warrant the imposition of penalty. We are therefore unable to direct the Tribunal to make a reference to this Court. The petition is dismissed. No costs.