TMI Blog2016 (3) TMI 1439X X X X Extracts X X X X X X X X Extracts X X X X ..... oes 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (j) Security Deposits - Rs.24,92,238/- ------------------ Total Rs.97,65,209/- ------------------ 3. The AO issued show-cause notice u/sec. 271(1)(c) as to why penalty be not imposed as assessee has concealed the particulars of income or has deliberately furnished inaccurate particulars of such income. However, the AO noticed that the assessee has not controverted many of the additions and the reply was also lacking in many respects. Ultimately the AO, after seeking sanction from the Addl. Commissioner of Income tax Range-3, Jaipur, found that the assessee has concealed income of Rs.97,65,209/- on which the tax chargeable was Rs.29,02,743/-. He imposed the minimum penalty at Rs.29,02,743/-. 4. The said order was assailed before the CIT(A) who after analysing the material, upheld the findings of the AO that penalty has rightly been imposed as the assessee has deliberately furnished inaccurate particulars of income or has wrongly claimed the expenses which were not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eaks that where the penalty exceeds Rs.10,000/- no order can be passed without prior approval of Joint Commissioner. He further contended that as per sec. 2(28C) 'Joint Commissioner' means a person appointed to be a Joint Commissioner of Income Tax or an Addl. Commissioner of Income Tax. He thus contended that taking into consideration the conjoint reading of sec. 274(2) and sec. 2(28C) Addl. CIT includes Joint Commissioner and in the instant case the AO has rightly taken approval of the Addl. CIT Range-3 Jaipur on 28.6.2007 which is also part of the appeal memo and thus contended that the Tribunal is wholly unjustified in holding that the Addl. CIT was not an authority authorised by law to grant approval and it was the Joint Commissioner, who was required to accord sanction. He relied upon the judgments rendered in Dharam Pal Singh Rao v. Income-tax Officer [2004] 271 ITR 223, Farrukhabad Gramin Bank v. Addl. CIT Anr. [2005] 277 ITR 320 (All), and Arun Kumar Maheshwari Anr. v. ITO [2006] 285 ITR 179 (All), and contended that the judgments support the view of the Revenue. 10. Per contra, learned counsel for the assessee contended that the order of Tribunal is just an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... b-section (1) of section 117. (19B) Deputy Commissioner (Appeals) means a person appointed to be a Deputy Commissioner of Income-tax (Appeals) or an Additional Commissioner of Income-tax (Appeals) under sub-section (1) of section 117. (28C) Joint Commissioner means a person appointed to be a Joint Commissioner of Income-tax or an Additional Commissioner of Income-tax under sub-section (1) of section 117. 116. There shall be the following classes of income-tax authorities for the purposes of this Act, namely :- (cca) Joint Directors of Income-tax or Joint Commissioners of Income-tax, 117. (1) The Central Government may appoint such persons as it thinks fit to be income-tax authorities. 151. (1) No notice shall be issued under section 148 by an Assessing Officer, after the expiry of a period of four years from the end of the relevant assessment year, unless the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner is satisfied, on the reasons recorded by the Assessing Officer, that it is a fit case for the issue of such notice. (2) In a case other than a case falling under sub-section (1), no notice shall be issued under ..... X X X X Extracts X X X X X X X X Extracts X X X X
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