2018 (8) TMI 279

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... for imposing penalty on the assessee were taken up under Section 271 - Commissioner (Appeals) perceived that the assessment of tax was erroneous and required the Assessing Officer to reopen the matter to ascertain whether further income had escaped tax and also affirmed the penalty imposed on the assessee - Tribunal did not disturb the penalty that was imposed on the assessee but found that the fu .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ng instituted was before the Commissioner (Appeals), the direction may have been justified. However, in the appeal arising out of the order imposing the penalty, the matter pertaining to some other income escaping assessment did not fall within the purview of the expression “any matter arising out of proceedings in which the order appealed against was passed”. Accordingly, the view taken by the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... not entitled to. In course of reassessment proceedings, the assessee was found liable to pay additional tax. The tax was paid by the assessee without challenging the relevant order. Proceedings for imposing penalty on the assessee were taken up under Section 271 of the Act and the maximum penalty was imposed on the assessee. The assessee carried such order in appeal before the Commissioner (Ap .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ion to Section 251 of the Act provides as follows : Explanation : In disposing of an appeal, the Principal Commissioner or Commissioner (Appeals) may consider and decide any matter arising out of proceedings in which the order appealed against was passed, notwithstanding that such matter was not raised before the Principal Commissioner or the Commissioner (Appeals) by the appellant . .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... alty, the matter pertaining to some other income escaping assessment did not fall within the purview of the expression any matter arising out of proceedings in which the order appealed against was passed . Accordingly, the view taken by the Appellate Tribunal in the context of the limited authority exercised by the Commissioner (Appeals) in course of adjudicating an order imposing a penalty, d .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X