9911796707
TMI BlogProcedure of penalty proceedings.X X X X Extracts X X X X X X X X Extracts X X X X ..... ich penalty proceedings were started, the ITOs themselves dropped the proceedings. In 65% of the cases in which penalties were imposed, the Appellate authorities held that the penal provisions invoked were not attracted or the defaults sought to be penalised did not, in fact exist. Instances have been found of cyclostyled penalty orders in which even the particular facts of the case leading to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... writing in the file and also record his reasons for not initiating the penalty proceedings. Care should be taken to avoid initiation of penalty proceedings in a mechanical manner; b) Penalty proceedings should not be initiated: i) in respect of defaults under clause(a) or clause (b) of sub-section 1 of sec.271 or u/s.273 in respect of any assessment year in a case where the maximum penalty impos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment. In actual practice the Board consider that in the vast majority of cases, it should be possible to complete penalty proceedings within 6 months of the completion of the relevant assessments and d) An order in a routine manner using a set form should be avoided. An order levying a penalty should be a speaking order showing that the discretion vested in the authority imposing the penalt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... indicate default should be continued. When a penalty proceeding is actually initiated it must not be allowed to drag on. After giving a reasonable opportunity of being heard to the assessee the facts and circumstances of the case should be carefully considered with reference to the relevant statutory provisions and penalty proceedings finalised as far as possible along with the assessment proceed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ein vide Board instruction No.819 (F.NO.285/49574-IT(INV)] dated 1-1-75 to show the result of scrutiny of the case from the prosecution view point, the MPR and the six monthly control statement dated 13th August 1973 are the aids for keeping a constant watch over the progress and disposal of penalty work and the Board suggest to the assessing and supervisory officers to make full use thereof. 6. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
