TMI Blog2006 (8) TMI 101X X X X Extracts X X X X X X X X Extracts X X X X ..... her by directing the Assessing authority - Income Tax Reference No. 98 of 1997 - - - Dated:- 31-8-2006 - JUDGMENT The judgment of the court was delivered by R.S.GARG J.- Mrs. Mona Bhatt, learned counsel for the Revenue. None for the respondent though served. 2. At the instance of the Revenue, the Income-tax Appellate Tribunal, Ahmedabad Bench "C" has referred the following question ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue on account of the fact, amongst others, that the assessing officer failed to initiate penalty proceedings under Section 271(1)(a) and Section 273(2)(c) while completing the assessment. After taking into consideration the reply to the show cause notice under Section 263, the Commissioner of Income-tax recorded his disagreement with the submissions made by the assessee, set aside the assessm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ority. The Court observed that in other words, what the Commissioner himself cannot do, he cannot get it done through the assessing authority by exercising revisional powers. 5. In view of the authoritative pronouncement by this Court, the question will have to be answered against the interest of the Revenue and in favour of the assessee. It is accordingly answered. The Reference stands dispo ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
