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2016 (3) TMI 1439 - RAJASTHAN HIGH COURTPenalty u/s 271(1)(c) - Whether the Tribunal was justified in holding that the prior approval taken for levy of penalty from Additional Commissioner does not fulfill the mandate under Sec.274 which provide for taking approval from Joint Commissioner in complete defiance of the definition of “Joint Commissioner of Income Tax” provided u/S.2 (28C) of the Act, which includes “Additional Commissioner of Income Tax ? - HELD THAT:- On a bare perusal of the above definitions and sec. 2(28C) read with 274(2) in particular, it is clear that 'Joint Commissioner' means a person appointed to the post of Joint Commissioner of Income-Tax and includes Addl. Commissioner of Income-Tax and granting approval by the Addl. Commissioner of Income-Tax u/sec. 274(2)(b) of the Act on a permission sought by the AO before imposing penalty u/sec. 271(1)(c), in our view is accorded by the authority competent under the law. Taking into consideration above, the Tribunal in our view erred in quashing the penalty order merely on the premise that Addl. CIT does not find place in Sec. 274(2)(b) and imposition of penalty is bad and void ab initio. Also contention raised by the learned counsel for the assessee about the Circular dated 10.12.2015. In our view the said Circular may not be applicable for the reason that the Revenue has assailed the penalty amounting to Rs.29,02,743/- and not only the penalty reduced by the CIT(A). Before the Tribunal, both the Revenue as well as the assessee preferred appeals and the entire penalty as referred to hereinbefore, was in issue before the Tribunal and now before this Court. Therefore, we reject the contention of the learned counsel for the assessee as the Circular has no application. The judgments relied upon by the assessee basically are the principles of interpretation of the provisions of law, before us when the provision is self explicit clear and plain language is unambiguous, need no interpretation. The judgment in the case of Brij Mohan [1979 (8) TMI 2 - SUPREME COURT] was a case relating to the change of law before and after amendment made in sec. 271(1)(c) clause (iii) of the Finance Act, 1968. In our view, this case is not relevant for the present purpose. - Decided against assessee.
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