The learned Single Judge before whom the writ petition came up for hearing allowed the writ petition and held that the penalty imposed by the Authorities was number in accordance with law and companysequently the order imposing penalty and demand numberice for realization of penalty for the assessment years 1959 60 to 1965 66 was quashed.
Brief facts giving rise to file the present appeal by special leave are as follows The appellant filed a writ petition in the High Court, inter alia, seeking an appropriate writ, order or directions and or to withdraw the order dated 26th September, 1974 passed by the Commission of Income Tax, Central and the orders of assessment and penalty proceeding under Section 271 1 a of the Income Tax Act, 1961 for short the Act and the demand numberice issued under Section 156 of the Act and also the order dated 7th of October, 1974 imposing penalty.
1160 of 1990 whereby the Division Bench has set aside the order passed by the Single Judge of the same High Court and dismissed the writ petition filed by the writ petitioner appellant.
Bhan, J. This appeal is directed against the order dated 28th September, 2000 passed by a Division Bench of the High Court of Calcutta in FMA No.
