Law: Income Tax Act, 1922

Section: 46,46(1)

(a) Practice and procedure-- --- After appellate Court has passed an order, order of original Court, , held, merges into that. 1967 P T D 622 and 1980 P T D 26 ref. (b) Income-tax Act (XI of 1922)----S. 46(1)-Default-Penalty-Commissioner of Income-tax passing order granting instalment thus completely changing time schedule fixed by Income-tax Officer-Held, assessee cannot be treated as defaul­ter and no penalty could be imposed in circumstances. 1967 PTD 622 and 1980 PTD 26 ref. JUDGMENT SALEEM AKHTAR, J.-The Department has filed this application under section 66(11) of the Income-tax Act raising the following question : - "Whether on the facts and in the circumstances of the case the Income­tax Appellate Tribunal was justified in cancelling the penalty of Rs. 1,788, imposed by the Income-tax Officer under section 46(1) of the Income-tax Act"? For the assessment year 1958-59 demand of Rs. 11,928 was created against the respondent. As payment was not made a reminder was issued to clear the demand by 29-9-1969. The respondent failed to pay the amount within the time specified, and, therefore, the Income-tax Officer imposed penalty of 15 % on the outstanding demand by order dated 16-2-1961. The respondent filed an appeal before the Income-tax Appellate Tribunal inter alia alleging that he bad filed an application before the Commissioner on 8-2-1962 for grant of instalment for payment of the amount and the order imposing penalty was passed without tailing these facts…

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