pass such order as he thinks fit which may include an order enhancing the assessment or penalty: Provided that no order enhancing the assessment ... Commissioner (Appeals) may pass such order as he thinks fit which may include an order enhancing the assessment or penalty: Provided that no order enhancing
must be some order: In this case, the only proceeding and consequent
order, is the assessment order and not the penalty proceedings because the
same ... order enhancing or modifying the assessment or cancelling the
assessment and directing a fresh assessment; or
(ii) an order modifying the order under section 92CA
assessment order. The matter was carried
further in appeal to the Tribunal. The Tribunal by an order dated
26.03.2003, in-principle, sustained the assessment order ... original
assessment order could be looked at. The Tribunal upon perusal of
the assessment orders for each of the six assessment years came
which the penalty
proceedings are initiated/applicable and hence the penalty order is
void.
(c) The appellant prays that the penalty order passed ... penalty notice or initiate penalty proceedings even long before the assessment is
completed. There is no statutory requirement that the penalty order should precede
penalty order, the assessment orders and observations of the Hon'ble Tribunal in their order. The AO has levied penalty under Section ... initiation of penalty proceedings, the impugned order was passed to pass an order initiating penalty proceedings while passing the assessment order in a routine manner
step thereafter for initiation of Penalty,
the mirror is the Penalty Notice. Therefore, merely because, in the
assessment order penalty has been initiated mentioning ... absence of the existence of these conditions in the assessment
order penalty proceedings could not be proceeded with. The
proceedings which are initiated contrary
vide assessment order dated 04.02.2015 in the Assessment Year 2009-
10 also,. As per the assessment order, the assessee offered a disclosure ... carefully considered the rival submissions and perused the
first appellate order, penalty order and assessment order.
44. The challenge of the assessee to the imposition
formal order of assessment. After the expiry of the relevant assessment year, final assessment was taken up by the respondent. The final assessment order ... assessment order is passed. The logical corollary would be that the same assessing authority who passed the assessment order should also impose the penalty
assessment order for assessment year 1993-94. Similar is the position in assessment year 1994-95 and 1995-96 as well. This discussion/finding ... assessing officers said action in penalty order may be tabulated as under :
Asst. yr.
Assessment order
Assessment order
Penalty order
Remarks
Dated
Discussion of penalty
lead to a penalty
176. Second, not always do we find the assessment proceedings revealing the
grounds of penalty proceedings. Assessment order need not contain ... assessment
order is only prima facie. Even if the assessment order gives no reason, a mere
direction for penalty proceedings triggers the legal fiction
