{"id":160958,"date":"2006-08-01T00:00:00","date_gmt":"2006-07-31T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-shri-chanchal-ram-on-1-august-2006"},"modified":"2018-12-13T06:33:52","modified_gmt":"2018-12-13T01:03:52","slug":"the-commissioner-of-income-tax-vs-shri-chanchal-ram-on-1-august-2006","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-shri-chanchal-ram-on-1-august-2006","title":{"rendered":"The Commissioner Of Income Tax vs Shri Chanchal Ram on 1 August, 2006"},"content":{"rendered":"<div class=\"docsource_main\">Punjab-Haryana High Court<\/div>\n<div class=\"doc_title\">The Commissioner Of Income Tax vs Shri Chanchal Ram on 1 August, 2006<\/div>\n<div class=\"doc_bench\">Bench: A K Goel, R Bindal<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p>1. Following questions of law were referred to this Court by the Income Tax Appellate Tribunal, Amritsar Bench, Amritsar (for short &#8216;the Tribunal&#8217;) arising out of order passed in ITA Nos. 341 &amp; 342\/ASR\/1991, for the assessment year 1983-84, for the opinion of this Court:\n<\/p>\n<p>I. whether on the facts and in the circumstances of the case, the income-tax Appellate Tribunal was right in law in confirming the order of the Ld. Commissioner of Income Tax (Appeals) deleting the penalty levied under Section 271(1)(c) at Rs. 28,020\/- by the Assessing Officer ?\n<\/p>\n<p>ii.) Whether on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was right in law in confirming the order of the Ld. Commissioner of Income Tax (Appeals) deleting the penalty levied under Section 271(1)(a) at Rs. 28,020\/- by the Assessing Officer ?\n<\/p>\n<p>2. As the respondent expired during the pendency of the present petition on March 7, 1993, the revenue filed an application dated 10.5.2005 for bringing his L.R.s on record. Accordingly, notice was issued to the L.R.s. Upon service, widow of deceased-respondent- Chanchal Ram appeared in Court in person and informed that she had received a notice from the Court and that she will not be able to submit anything as she has no knowledge of the facts of the case and the record thereof is not in her possession. Accordingly, it was considered appropriate that an amicus curiae be appointed in the case on behalf of the respondent to assist this Court. A request was made to Sh. Sanjay Bansal, Advocate, who was present in Court, who happily agreed to assist the Court in the matter. We have heard counsel for the parties.\n<\/p>\n<p>3. In these petitions, the questions are regarding imposition of penalty under Sections 271(1)(a) and 271(1)(c) of the Income Tax Act. Since, we have already decided ITR No. 113 of 1992 in quantum proceedings against the Revenue, the present petitions did not survive being dependent upon the quantum proceedings. Accordingly, the above reference petitions are disposed of.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Punjab-Haryana High Court The Commissioner Of Income Tax vs Shri Chanchal Ram on 1 August, 2006 Bench: A K Goel, R Bindal JUDGMENT 1. Following questions of law were referred to this Court by the Income Tax Appellate Tribunal, Amritsar Bench, Amritsar (for short &#8216;the Tribunal&#8217;) arising out of order passed in ITA Nos. 341 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,28],"tags":[],"class_list":["post-160958","post","type-post","status-publish","format-standard","hentry","category-high-court","category-punjab-haryana-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>The Commissioner Of Income Tax vs Shri Chanchal Ram on 1 August, 2006 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-shri-chanchal-ram-on-1-august-2006\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The Commissioner Of Income Tax vs Shri Chanchal Ram on 1 August, 2006 - Free Judgements of Supreme Court &amp; 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