Commissioner Of Income Tax vs Assam Travels Shipping Service

Authority: Supreme Court Date: 1992-09-24 AY: 1963-64, 1964-65 Section: 251(1)(b), 254(1), 271(1)(a), 271(2) Acts: Income Tax Act 1961, Constitution of India Result: Revenue Citation: (1993) 199 ITR 1 (SC) : (1993) 67 TAXMAN 269 Justices: J.S. Verma & Dr. A.S. Anand, JJ. Appeal No: Civil Appeals Nos. 2735 & 2736 of 1977
Whether the Tribunal was justified in upholding the AAC's order cancelling penalty under section 271(1)(a) on grounds of illegality, instead of remanding for proper computation under section 271(2) --- Held No; Whether the AAC/Tribunal had power to remand/enhance penalty when ITO's computation was illegal --- Held Yes

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