TMI Blog1990 (7) TMI 105X X X X Extracts X X X X X X X X Extracts X X X X ..... the following question of law arising out of the order : "Whether, on the facts and in the circumstances of the case, the Tribunal was justified in cancelling the penalty under section 271(1)(c) for the year ?" The same question in another form was referred by the Tribunal to this court which has been answered in the decision reported in CIT v. Dhadi Sahu [1976] 105 ITR 56. Admittedly, the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... officer having no jurisdiction, the proceeding itself does not come to an end. The same is to be finalised by the officer having jurisdiction. Therefore, while accepting the decision of the. Tribunal with regard to the cancellation of the imposition of penalty by the Assistant Commissioner, as held by the Tribunal, we are inclined to hold that the proceeding has not yet been finalised until the I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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