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2018 (9) TMI 1470 - HC - Income TaxJurisdiction to impose penalty u/s 271(1)(c) - Inspecting Assistant Commissioner eligibility to pass orders - Held that:- Till 01.04.1997, the Income Tax Officer had no jurisdiction to impose penalty, under Section 271(1)(c) of the Act if the minimum penalty impassable exceeded ₹ 1,000/- and in such a case he was bound to make a reference to the Inspecting Assistant Commissioner, who, on such reference exercise all the powers conferred under Chapter XXI for the imposition of penalty. From 01.04.1971, the Income Tax Officer could impose penalty under Section 271 (1)(c) if the amount of income in respect of which the particulars were concealed or inaccurate particulars were furnished did not exceed ₹ 25,000/-. If the amount of such income exceeded ₹ 25,000/- the Income Tax Officer was required to refer the case to the Inspecting Assistant Commissioner who then got jurisdiction to impose penalty. The amending Act did not make any provision that the references validly pending before the Inspecting Assistance Commissioner shall be returned without passing any final order if the amount of income in respect of which the particulars have been concealed did not exceed ₹ 25,000/-. The previous operation of Section 274(2) as it stood before 01.04.1971, and anything done thereunder continued to have effect under Section 6(b) of the General Clauses Act, 1897, enabling the Inspecting Assistant Commissioner to pass orders imposing penalty in pending references. Therefore, the Inspecting Assistant Commissioner to whom the case was referred prior to 01.04.1971 had jurisdiction to impose the penalty. Sub-Divisional Officer was empowered to initiate proceedings for illegal extraction of minerals under the provisions of Section 247(7) of the Code and the order which was impugned in the writ petition was passed by the Sub-Divisional Officer after amendment under Rule 53 of the Rules of 1996, which came into force w.e.f. 18.05.2017. Appeal dismissed.
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