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MALIK, V. BHARGAVA
Messrs. Dwarka Prasad Sheokaran Das, Kanpur – Appellant
Versus
Commr. of Income-tax, U. P. – Respondent
V. BHARGAVA, J. :- This is a reference under S. 66(1), Income-tax Act in which the Income-tax Appellate Tribunal has referred the following two questions for our decision :
"(a) Whether the findings of the Appellate Assistant Commissioner in assessment proceedings are relevant for the purpose of deciding the penalty proceedings; and
(b) If so, whether they operate as res judicata ?"
(2) The assessee in this case is a firm consisting of four partners. During the assessment proceedings for the assessment year 1943-44, the Income-tax Officer held that income to the extent of Rs. 17,815/15/3 had been concealed by the assessee in his returns and added this sum when calculating the income liable to be assessed to tax. On 9-11-1944, the Income-tax Officer also issued a notice under S. 28(1)(c), Income-tax Act calling upon the assessee to show cause why penalty should not be levied against him. The assessee, on 16-11-1944, gave his explanation but no fresh evidence was adduced in support of this explanation. The Income-tax Officer considered his own previous finding during the assessment proceedings and held that there had been concealment of income and imposed the maximum penalty pe
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