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2006 (7) TMI 138 - ALLAHABAD HIGH COURTJurisdiction of ITO to impose penalty under section 271(1)(c) - "Whether, Tribunal was justified in holding that the Income-tax Officer did not have jurisdiction to impose penalty under section 271(1)(c) without obtaining the prior consent of the Inspecting Assistant Commissioner in terms of clause (iii) of sub-section (1) of section 271 of the Income-tax Act, 1961?" - held that the jurisdiction of the Income-tax Commissioner to impose penalty under section 271(1)(c) without obtaining prior consent of the Inspecting Assistant Commissioner did not cease. - we answer the question in the negative, i.e, in favour of the Department
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