CHHOTEY LAL vs INCOME-TAX OFFICER AND ANOTHER — 1971 PTD 121

Citation: 1971 PTD 121

Court: Allahabad High Court

Year: 1967

Decision Date: 1967-03-24

Parties: CHHOTEY LAL vs INCOME-TAX OFFICER AND ANOTHER

Headnotes

Case cited as 1971 PTD 121

Judgment Text

Court Name: Allahabad High Court Judge(s): S. N. Dwivedi, Gangeshwar Prasad Title: CHHOTEY LAL vs INCOME-TAX OFFICER AND ANOTHER Case No.: Special Appeal No. 14 of 1962 Writ No. 2559 of 1959 Date of Judgment:1967-03-24 Reported As: 1971 PTD 121 Result: Appeal allowed JUDGMENT JUDGMENT S. N. DWIVEDI, J.-The facts giving rise to this appeal are these : There was a business firm known as Niranjan Lal Ghanshyam Das. The firm was doing business at Daranagar in the district of Allahabad. It bad five partners. The appellant was one of them. It was dissolved on April 11, 1948. The firm was assessed to income-tax for the assessment year 1948-49 on February 2, 1950. On January 17, 1951, a penalty of Rs. 6,000 was imposed on the firm under .Section 28 of the Income-tax Act, 1922 (herein-below called the Act). The penalty was not paid, and on November 12, 1961, the Income-tax Officer imposed a penalty of Rs. 600 for default in payment of the penalty imposed under section 28. The appellant was then asked to pay the amount of the second penalty. He protested and filed a writ petition in this Court. The petition was dismissed on merits by a learned Single Judge ; hence this appeal. Counsel for the appellant has challenged the validity of the imposition of a penalty on a penalty. Counsel for the respondent seeks to justify the imposition with the aid of section 46(1) and section 47 of the Act. Section 46(1) provides: "46. (1) When an assessee is, in default in making a payment of…

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