Initiation of penalty proceedings.

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..... ty proceedings in a mechanical manner resulting in creation of infructuous work, harassment to the assessees as well as immense damage to the Department's public image. 2. Before initiating a penal action, the assessing officer has to satisfy himself that there is a prima facie case for doing so. The form of return of income now provides a column for furnishing reasons for delay in the submission .....

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..... positive figure and below taxable limit and there is no set off of brought forward losses [F.No.284/4/75-IT(Inv), dated 18-10-75]. 3. With a view to initiating penalty proceedings in smaller cases, the Board have revised their order u/s.119(2) of the act referred to in para 2(a) above w.e.f. 3rd June, 1985. Henceforth proceedings u/s.271(1)(a), 271(1)(b) and 273 of the I.T.Act will not be initiat .....

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..... s cyclostyled/printed penalty order constitutes clear evidence of lack of application of mind. Hence in future cyclostyled/printed penalty orders should not be passed. Any non-compliance with these instructions will be viewed seriously. 5. These instructions may be brought to the notice of all the officers working in your charge.
Circular, Trade Notice, Public Notice, Instructionsor Office or .....

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