9911796707
TMI Blog2019 (12) TMI 871X X X X Extracts X X X X X X X X Extracts X X X X ..... any proceeding under this Act for the levy of penalty - HELD THAT:- The provisions of Section 271(1) of the Act call for the satisfaction of the Assessing Officer/Commissioner (Appeals)/ or Commissioner, recorded in the course of any proceeding under this Act for the levy of penalty. Thus, while the Principle Commissioner or Commissioner could well initiate penalty under Section 271(1) if he p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r which is required to be upheld. - W.P.No.15775 of 2018 And WMP.No.18756 of 2018 - - - Dated:- 5-12-2019 - THE HONOURABLE DR. JUSTICE ANITA SUMANTH For Petitioner: Mr. R. Sivaraman For Respondents: Mr. A.P. Srinivas ORDER The petitioner challenges order dated 11.06.2018 passed by the Principle Commissioner of Income Tax, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me Tax Department, has been dismissed. This order has attained finality. (iii) The impugned show cause notice proposes the initiation of penalty on the ground that the Assessing officer has not initiated penalty proceedings in order dated 30.06.2016. The provisions of Section 271(1) of the Act call for the satisfaction of the Assessing Officer/Commissioner (Appeals)/ or Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... R 158] to the following effect: The order of the Tribunal holding that the addition to income was not justified, having become final, the Tribunal s order holding that the revision of assessment by the Commissioner on the ground that penalty proceedings had not been initiated was unsustainable, in the circumstances, is an order which is required to be upheld. 6. This ..... X X X X Extracts X X X X X X X X Extracts X X X X
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