TMI Blog2008 (5) TMI 262X X X X Extracts X X X X X X X X Extracts X X X X ..... ome-tax Act, 1961, has no connection or bearing with the total income of the assessee – order of the Tribunal is set aside and the matter is remitted back to the Tribunal decide the appeal of the petitioner on the merits - 4123 of 2008 - - - Dated:- 6-5-2008 - BARIN GHOSH AND C. M. PRASAD JJ. D. V. Pathy for the petitioner. L. N. Rastogi for the respondent. S. K Sharan for the inter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The Tribunal felt that the contentions of the petitioner are not acceptable in view of the decision of the Special Bench of the Income-tax Appellate Tribunal, Kolkata, rendered in the case of Sri Bidyut Kumar Sett v. ITO [2005] 272 ITR (AT) 75. 2. Liability to pay court fee for preferring an appeal to the Appellate Tribunal has been imposed by sub-section (6) of section 253 of the Income- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (c) where the total income of the assessee, computed as aforesaid, in the case to which the appeal relates is more than two hundred thousand rupees, one per cent. of the assessed income, subject to a maximum of ten thousand rupees, (d) where the subject-matter of an appeal relates to any matter, other than those specified in clauses (a), (b) and (c), five hundred rupees Provided that no such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and (c) would be required to be paid. Clause (d) of the sub-section deals with other appeals. Imposition of penalty under section 271 of the Income-tax Act, 1961, has no connection or bearing with the total income of the assessee. A person aggrieved by an order imposing penalty, if approaches the Tribunal by preferring an appeal, imposition of penalty, having no nexus with the total income of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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