1. This batch of four cases are references made under Sec.27(1) of the W.T. Act, 1957 (hereinafter referred to as "the Act"). The Income-tax Appellate Tribunal, Patna Bench A, Patna, has submitted a consolidated statement of the case and invited our decision with regard to a common question arising out of the assessment orders for the four years being assessment years 1965-66, 1966-67, 1967-68 and 1968-69. The questions referred for our decision are: Re :-

-Assessment year 1965-66:

" Whether, on the facts and in the circumstances of the case, the Tribunal were justified in reducing the penalty to Rs. 82 for the assessment year 1965-66 as against Rs. 1,993 imposed by the Wealth-tax Officer ? "

Re :--Assessment year 1966-67 :

" Whether, on the facts and in the circumstances of the case, the Tribunal were justified in reducing the penalty to Rs. 95 for the assessment year 1966-67 as against Rs. 2,340 imposed by the Wealth-tax Officer ? "

Re :--Assessment year 1967-68 :

" Whether, on the facts and in the circumstances of the case, the Tribunal were justified in reducing the penalty to Rs. 113 for the assessment year 1967-68 as against Rs. 2,305 imposed by the Wealth-tax Officer