Initiation of penalty proceedings.

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..... initiate the penalty proceedings in a mechanical manner resulting in creation of infructuous work, harassment to the assessees as well as immense damage to the Department's public image. 2. Before initiating a penal action, the assessing officer has to satisfy himself that there is a prima facie case for doing so. The form of return of income now provides a column for furnishing reasons for del .....

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..... and assessed are at a positive figure and below taxable limit and there is no set off of brought forward losses [F.No.284/4/75-IT(Inv), dated 18-10-75]. 3. With a view to initiating penalty proceedings in smaller cases, the Board have revised their order u/s.119(2) of the act referred to in para 2(a) above w.e.f. 3rd June, 1985. Henceforth proceedings u/s.271(1)(a), 271(1)(b) and 273 of the I.T. .....

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..... to appellate authorities cyclostyled/printed penalty order constitutes clear evidence of lack of application of mind. Hence in future cyclostyled/printed penalty orders should not be passed. Any non-compliance with these instructions will be viewed seriously. 5. These instructions may be brought to the notice of all the officers working in your charge. - Circular - Trade Notice - Public Notic .....

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