KUNHALAUMMA AND OTHERS vs INCOME-TAX OFFICER, CALICUT — 1971 PTD 113

Citation: 1971 PTD 113

Court: Kerala High Court

Year: 1966

Decision Date: 1966-09-16

Parties: KUNHALAUMMA AND OTHERS vs INCOME-TAX OFFICER, CALICUT

Headnotes

Case cited as 1971 PTD 113

Judgment Text

Court Name: Kerala High Court Judge(s): M. S. Memon, P. Govindan Nair Title: KUNHALAUMMA AND OTHERS vs INCOME-TAX OFFICER, CALICUT Case No.: W. T. A. No. 280 of 1965 Date of Judgment:1966-09-16 Reported As: 1971 PTD 113 Result: Appeal allowed JUDGMENT JUDGMENT GOVINDAN NAIR, J.--This appeal is by unsuccessful writ applicants who filed a petition before this Court to set aside an order, Exh. P-8, imposing penalty for non-payment of certain amounts covered by two earlier penalty orders, Exhs. P-1 and P-2. Exhs. P-1 and P-2 were passed against the appellants for alleged concealment of income and for non-payment of advance tax under section 18-A of the Indian Income-tax Act, 1922. The question is whether a penalty can be imposed for non- payment of penalty. The submission on behalf of the appellants is that the provisions in the Indian Income-tax Act, 1922, which admit--tedly in the relevant statute, do not warrant such procedure. In this submission the appellants are supported by a decision of this Court in M. M. Mathew v. Second Additional Income-tax Officer, Kottayam ((1959) 29 I T R 456). There is yet another decision of this Court in Padmanabha Menon Krishna Menon v. Commissioner of Income--tax ((1957) 32 I T R 651), where the same view has been taken. Notwithstanding the above decisions of this `Court, counsel on behalf of the revenue has contended that the view taken in those decisions should be reconsidered because a different view has been expressed by the Allahabad…

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