Commissioner Of Income-Tax vs Indian Handicrafts
1991 Latest Caselaw 38 Del

Citation : 1991 Latest Caselaw 38 Del
Judgement Date : 17 January, 1991

Delhi High Court

Commissioner Of Income-Tax vs Indian Handicrafts on 17 January, 1991

Equivalent citations: 1991 192 ITR 133 Delhi

Bench: B Kirpal, S Duggal

JUDGMENT

1. The petitioner seeks reference of the following question to this court :

"Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was correct in law in holding that the penal provisions of section 273(c) of the Income-tax Act are not attracted in this case ?"

2. The Tribunal has found as a fact that the advance tax which was actually paid was more than the tax demanded under section 210 of the Act and that the penalty was imposed only because the estimate was filed late by two days, and that this was only a technical default. It has come to the conclusion that, on the facts of this case, penalty proceedings should not have been initiated.

3. In our opinion, the said conclusion is a finding of fact and no question of law arises. The petition is, accordingly, dismissed.

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