1985 (6) TMI 4

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..... of this court, the following question of law, namely : " Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in setting aside the Inspecting Assistant Commissioner's order regarding penalty under section 271(1)(c) and remanding the case to him? " The material facts are these. The assessee is a private company deriving income from plying passenger .....

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..... e order of the Inspecting Assistant Commissioner imposing the penalty and directed the Inspecting Assistant Commissioner to decide the matter afresh after giving a reasonable opportunity to the assessee to produce all the materials on which it relied. Aggrieved by the order of remand made by the Tribunal, the Revenue applied to the Tribunal for a reference under section 256(1) of the Act, which .....

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..... that the material present was not sufficient to hold that the initial burden on the Revenue was discharged, the burden had not shifted to the assessee. For this reason alone, the Inspecting Assistant Commissioner's order imposing the penalty accepting the case of the Revenue was rightly set aside. The remand made thereafter requiring the Inspecting Assistant Commissioner to decide the matter afres .....

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