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2019 (5) TMI 1318 - AT - Income TaxLevy of penalty u/s 271AAB - no prior approval taken from the concerned Joint Commissioner of Income Tax (JCIT) - HELD THAT:- Penalty u/s 271AAB which falls in Chapter XXI of the Act shall not be imposed by the Assessing Officer until and unless prior approval is taken from the concerned Joint Commissioner of Income Tax (JCIT). The use of word “shall” make it mandatory to take the prior approval of the JCIT / Additional CIT before passing the order imposing the penalty under section 271AAB of the Act. In the present case it is crystal clear from the penalty order passed by the Assessing Officer that the order was passed on 29/09/2016 while the approval from the Additional CIT, Range Ludhiana was accorded vide letter no. 1036 dt. 30/09/2016, which clearly established that the penalty order was passed by the Assessing Officer on 29/09/2016 before taking the approval from the concerned Additional CIT / J.C.I.T. The contention of the Ld. DR that the same may be a typographical mistake is not tenable because the relevant column of ‘approval letter No.’ and ‘Date’ had been left blank in the penalty order which have been filled with pen on receipt of said approval letter and the date mentioned falls after the date of pronouncement of impugned penalty order. Therefore, the penalty order passed by the Assessing Officer for levying the penalty under section 271AAB of the Act is void abinitio - Decided in favour of assessee
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