1. In this case the assesses is a Hindu undivided family called Kamdar Brothers of Jharia.

2. The assessment year is 1948-49, and the corresponding accounting year is 2003 Sambat. The assessment was made on the assessee on 26-10-1948, but this was revised on 30-11-1949, and, according to the revised assessment a sum of Rs. 15321 and odd was demanded from the assessee as tax by the Income-tax authorities. The assessee preferred an appeal against the assessment to the Income-tax Commissioner. Pending the hearing of the appeal the assesses made payments of the tax from 28-12-1949, up to 20-3-1950.

3. The total amount of payment made by the assessee was Rs. 13000. On 10-8-1950, the Appellate Assistant Commissioner dismissed the appeal. But the assessee took an appeal against the order of the Appellate Assistant Commissioner to the Income-tax Appellate Tribunal. While this appeal was pending, the Income-tax Officer imposed a penalty of Rs. 3500 upon the assessee under Sec. 46(1), Income-tax Act, for failure to pay the entire amount of assessment for 1948-49. Against this order of penalty the assessee brought an appeal to the Appellate Assistant Commissioner.

4. The appeal was pr