1968 (2) TMI 11

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..... is to forbid the respondent from enforcing a demand for payment of penal super-tax levied on the petitioner. It is a private limited liability company registered under the provisions of the Companies Act and was assessed to income-tax for the assessment years 1957-58 to 1962-63. The respondent by a notice dated April 26, 1963, proposed to pass an order under section 23A(1) of the Income-tax Act. .....

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..... have been disposed of by the Appellate Assistant Commissioner of Income-tax and the petitioner was preferring appeals to the Ircome-tax Appellate Tribunal. At that stage, the petitioner was again called upon to pay the super-tax within a specified time and was informed that in default, penalty would be levied. It was then that the petitioner moved this court. We find that the petitioner had also f .....

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