At, High Court of Punjab and Haryana
By, THE HONOURABLE MR. JUSTICE GOKAL CHAND MITAL & THE HONOURABLE MR. JUSTICE S.S. SODHI
For the Appearing Parties: Ajay Mittal, Ashok Bhan, Advocates.
(1.) THE question of law referred for the opinion of this court is as under :
"whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the Inspecting Assistant Commissioner was not legally competent to pass the penalty order after April 1, 1976 ?"
(2.) THE matter raised here is covered by the reasoning as set forth in the judgment of this court in CIT v. Mela Ram Jagdish Raj and Co.  132 ITR 897, which was later affirmed by the Full Bench of this court in CIT v. Mohinder Lal  168 ITR 101. Following these judgments, the reference is answered in the negative, in favour of
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the Revenue and against the assessee. There will be no order as to costs.