1980 (11) TMI 7

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..... rn the disposal of M.C.Cs. Nos. 85 and 86, both of 1979. These are applications under s. 27(3) of the W.T. Act. 1957, hereinafter called the Act. The material facts giving rise to these applications briefly are as follows: For the assessment years 1964-65 to 1966-67, the assessee, Guljarilal Maniram, failed to file returns in time under the provisions of the Act, and notices under s. 18(1)(a) of .....

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..... unal, the Department submitted applications for making a reference to this court. The Tribunal rejected the applications. The department has, therefore, filed these applications. Shri Bagadiya, learned counsel for the department, contended that the question as to whether the Tribunal was justified in holding that penalty under s. 18(1)(a) of the Act was leviable in accordance with the provisions .....

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..... enalty proceedings could continue against the legal representative of the assessee was also not raised before the AAC and was not allowed to be raised before the Tribunal. The non-applicant has not sought any reference on that question. In these circumstances, the contention urged on behalf of the Department that a question of law does arise deserves to be upheld. We, therefore, direct the Tribuna .....

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