TMI Blog1955 (4) TMI 53X X X X Extracts X X X X X X X X Extracts X X X X ..... er section 66(1) of the Indian Income-tax Act, 1922, ran : Whether on the facts and in the circumstances of the case, the penalty under section 28(1) (c) of the Act could be levied on T.P.S. Hariram Sait in respect of the return filed for the assessment year 1943-44. The facts relevant for the disposal of this question lie in a short compass. T. P. Sokkalal Ram Sait and his minor son, H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dity of the levy of that penalty that is now in question. Section 28(1) (c) of the Indian Income-tax Act runs : If the Income-tax Officer in the course of any proceedings under this Act, is satisfied that any person .. (c) has concealed the particulars of his income he (the Income-tax Officer) may direct that such person shall pay by wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... August, 1942. There was no finding either by the taxing authorities or by the Appellate Tribunal that Hariram himself was in charge of his estate or that his guardians were in any way responsible for any concealment or suppression of income. The requirement of section 28(1)(c) being that Hariram to be penalised must have himself concealed his income, and that requirement not having been satisfied, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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