Law: Income Tax Act, 1961

Section: 256,263,271

Income-tax---Revision---Commissioner---Scope of powers ---Penalty--­Commissioner directing Income-tax Officer to initiate penalty proceedings---Penalty proceedings are not part of assessment proceedings---Tribunal right in quashing direction given by Commissioner---Indian Income Tax Act, 1961, Ss. 263 & 271(1)(a). While examining the records of an assessment order in exercise of powers of revision under section 263 of the Income Tax Act, 1961, if the Commissioner finds that the Assessing Officer had not initiated penalty proceedings, the Commissioner cannot direct initiation of penalty proceedings because penalty proceedings are not a part of assessment proceedings. CIT (Addl.) v. J.K. D'Costa (1982) 133 ITR 7 (Delhi) fol. JUDGMENT ARUN KUMAR, J.---At the instance of the Revenue, under section 256(1) of the Income Tax Act, 1961 (for short "the Act"), the Income-tax Appellate Tribunal has referred the following question of law for the opinion of this Court, in respect of the assessment year 1970-71: "Whether on the facts and in the circumstances of the case, the Appellate Tribunal was right. in law in quashing the direction given by the Commissioner of Income-tax under section 263 of the Income Tax Act, 1961, to the Income-tax…

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