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2017 (2) TMI 590 - AT - Income TaxPenalty u/s 271(1)(c) - exemption u/s 11&12 denied - CIT-A issued an alert to the Assessing Officer to take cognizance of the appellant entity losing its status of 'trust' and the income accruing thereof becoming the right of two individuals as a consequence of the decision of the Additional Civil Judge, Chandigarh and take necessary consequential actions/remedies, should it be considered appropriate - Held that:- We find that it is an undisputed fact that the above said orders passed by ld. CIT(A) relate to the penalties imposed by Assessing Officer u/s 271(1) (c) of the Act. It is also undisputed fact that the ld. CIT(A) has allowed relief and had deleted the penalties in these orders. The powers of CIT(A), while disposing of the appeals relating to penalties are contained in Sec.251(1)(b) of the Act. While dealing with the penalty matters, the ld. CIT(A) has limited powers by which he may confirm or cancel such penalties or may reduce or enhance such penalty. No other power has been mentioned in the said section. The Hon'ble High Court of Allahabad in Commissioner Of Income-Tax, Uttar Pradesh Versus Rameshwardas Ram Narain [1974 (12) TMI 12 - ALLAHABAD High Court ] has considered the similar issue and has held that appellate Assistant Commissioner had no jurisdiction to make the direction of the kind that he made in the appellate order. - Decided in favour of assessee
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