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TMI Blog2019 (5) TMI 1318X X X X Extracts X X X X X X X X Extracts X X X X ..... Officer that the order was passed on 29/09/2016 while the approval from the Additional CIT, Range Ludhiana was accorded vide letter no. 1036 dt. 30/09/2016, which clearly established that the penalty order was passed by the Assessing Officer on 29/09/2016 before taking the approval from the concerned Additional CIT / J.C.I.T. The contention of the Ld. DR that the same may be a typographical mistake is not tenable because the relevant column of approval letter No. and Date had been left blank in the penalty order which have been filled with pen on receipt of said approval letter and the date mentioned falls after the date of pronouncement of impugned penalty order. Therefore, the penalty order passed by the Assessing Officer for l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der section 271AAB (1) of the Income Tax Act. 5. At the outset, the Ld. Counsel for the assessee has submitted that the penalty u/s 271AAB of the Act levied by the Assessing Officer was void abinitio because he has not taken the prior approval under section 274(2) of the Act, which was accorded vide letter no. 1036 dt. 30/09/2016 while the penalty order was passed by the Assessing Officer on 29/09/2016 i.e; prior to taking the approval from the Additional CIT, Central Circle, Range Ludhiana. 6. In his rival submissions the Ld. Sr. DR strongly supported the order of the authorities below and further submitted that there may be a typographical mistake in the order passed under section 271AAB(1) of the Act and by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dt. 30/09/2016, which clearly established that the penalty order was passed by the Assessing Officer on 29/09/2016 before taking the approval from the concerned Additional CIT / J.C.I.T. The contention of the Ld. DR that the same may be a typographical mistake is not tenable because the relevant column of approval letter No. and Date had been left blank in the penalty order which have been filled with pen on receipt of said approval letter and the date mentioned falls after the date of pronouncement of impugned penalty order. Therefore, the penalty order passed by the Assessing Officer for levying the penalty under section 271AAB of the Act is void abinitio. In that view of the matter the impugned penalty levied u/s 271AA ..... X X X X Extracts X X X X X X X X Extracts X X X X
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