A.G. Qureshi, J.@mdashThis order shall govern the disposal of Miscellaneous Civil Case No. 183 of 1989 (CWT v. Sureshchandra AGRAWAL) and Miscellaneous Civil Case No. 184 of 1989 (CWT v. Sureshchandra AGRAWAL). Both these applications are being decided together as the facts and questions of law raised before us are identical.
2. The Commissioner of Wealth-tax, Bhopal, has filed both the applications u/s 27(3) of the Wealth-tax Act, 1957, seeking a direction to the Income Tax Appellate Tribunal to send the statement of the case on the following questions of law to this court:
"(a) Whether, on the facts and in the circumstances of the case, the Tribunal is legally correct in confirming the order of the Appellate Assistant Commissioner by which the Appellate Assistant Commissioner directed the Wealth-tax Officer to work out the penalty imposable for the assessment year under consideration ?
(b) Whether, on the facts and in the circumstances of the case, the Income Tax Appellate Tribunal is legally correct in not applying the ratio of the decision of the Hon''ble Supreme Court of India in the case of
(c) Whether, on the facts and in the circumstances of the case, the Tribunal is legally correct in not considering that the default u/s 18(1)(a) is a continuing default and for the period of default till March 31, 1976, the penalty was imposable at 1/2 per cent of the net wealth ?"
3. The facts leading to these applications are that the assessee, Sureshchandra AGRAWAL, is an individual. He filed his wealth-tax returns on March 18, 1983, which were respectively due on June 30, 1973, June 30, 1974, and June 30, 1975. The Wealth-tax Officer, while making the assessment, held that the non-applicant was not prevented by sufficient cause from filing the returns in time. Therefore, he started penalty proceedings u/s 18(1)(a) of the Wealth-tax Act and imposed penalties for the aforesaid assessment years. Aggrieved by the aforesaid order of the Wealth-tax Officer, the non-applicant filed Appeals Nos. WTE-25 to 32 of 1986-87 before the Appellate Assistant Commissioner who, vide order dated February 8, 1987, directed computation of the penalty at 2 per cent. of the assessed tax for each month of default. Aggrieved by the aforesaid order, the Department filed Appeals Nos. 346 to 348/IND/1987 before the Income Tax Appellate Tribunal, Indore Bench, which were dismissed by the order dated September 7, 1987. Being aggrieved by the order of the Tribunal, the Department filed an application u/s 27(1) of the Wealth-tax Act seeking reference to this court on the questions of law enumerated above. The application of the Department was dismissed by the Income Tax Appellate Tribunal, vide its order dated March 1, 1989. Hence these applications seeking a direction to the Tribunal for making a reference to this court on the aforementioned questions of law.
4. This court, while deciding Miscellaneous Civil Case No. 139 of 1989 between the same parties on November 21, 1989 has, on the identical questions, held that the view taken by the Tribunal does not require any interference by this court and that there is no case for directing the Tribunal to make a reference to this court. The learned Tribunal has taken a view based on the Supreme Court case in
5. The applications filed by the Revenue are, therefore, dismissed with no order as to costs.
