TMI Blog1980 (9) TMI 249X X X X Extracts X X X X X X X X Extracts X X X X ..... 1958: "Whether, under the facts and circumstances of the case, in which penalty under section 43(1) of the Act had not been imposed either by the assessing authority or by the first appellate authority, the time-limit for initiating the proceedings under section 39(2) will be taken from the date of the order of the first appellate authority or the date of the order of assessment and the proceed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Act sent for the record of the Appellate Assistant Commissioner on the ground that the order passed by him was erroneous in so far as it was prejudicial to the interest of the revenue. The Additional Commissioner held that in so far as the dealer had deliberately concealed his turnover, penalty was imposable under section 43(1) of the Act and as the Appellate Assistant Commissioner had failed to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner's order was barred by limitation. Accordingly, the order of the Additional Commissioner passed in revision was set aside. At the instance of the Additional Commissioner, the question stated above has been sent to us for opinion. 6.. The assessment order, annexure II, dated 21st August, 1964, shows that no penalty was imposed on the assessee under section 43(1) of the Act on the ground o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... C. 681., the scope and applicability of the doctrine of merger had been explained. In that case the question arising before their Lordships of the Supreme Court was whether the decision of the appellate authority was the operative decision in law as a result of the merger of the order of the inferior Tribunal with that of the appellate authority. The Supreme Court, held as follows: "In our opinion ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... barred by limitation. The same was the case before the Tribunal (Board of Revenue, M.P.) and the Board of Revenue rightly held that the action taken under section 39(2) by the Commissioner was barred by limitation. 7.. The question referred to us, therefore, is answered as follows: Under the facts and circumstances of the case in which penalty under section 43(1) of the Act had not been imposed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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