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2013 (12) TMI 191 - ITAT AHMEDABADStay of penalty proceedings u/s 271(1)(c) – Held that:- As per the provisions of Section 275(1)(a) of the Act Assessing Officer cannot pass an order imposing penalty u/s 271(1)(c) of the Act till relevant assessment is subject matter of appeal before ld. CIT(A) (i.e. the first appellate authority). By the same analogy CIT(A) shall not undertake penalty proceedings till the disposal of appeal by the Tribunal – In view of the powers conferred u/s 254(1) and Following M.K. Mohammad Kunhi [1968 (9) TMI 5 - SUPREME Court] – To prevent multiplicity of proceedings and harassment to the assessee - Decided in favour of assessee.
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