Order.- Three points have been urged by the learned counsel for the petitioner in support of the challenge to an order of the Income-tax Appellate Tribunal imposing a penalty under section 28 (1) (c) of the Income-tax Act impugned in this writ petition: (i) that the Appellate Tribunal was functus officio on the date when the proceedings for the levy of penalty were initiated ; (2) that there was no identity between the party against whom the penalty was levied and the assessee who submitted the incorrect return in which the correct particulars of income were not disclosed; and (3) that the order of the Tribunal levying the penalty did not satisfy the requirements of a judicial order.

The order impugned was one by the Income-tax Appellate Tribunal which imposed a penalty of Rs.1000 on the petitioner Messrs. Artisan Press, Limited. The concerned assessment year was 1953-54 and the Company had preferred an appeal to the Income-tax Appellate Tribunal feeling itself aggrieved by the assessment order passed by the Officer and confirmed by the Appellate Assistant Commissioner. The appeal was heard on 6th October, 1955 and the hearing concluded on 7th October, 1955. One of the items of disp

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