Explicit Instructions Required for Penalty Proceedings in Assessment Orders; Optional Actions by ITO Do Not Qualify as 'Direction'. https://www.taxtmi.com/highlights?id=16539 Scope of term 'Direction' in the Assessment Order to initiate penalty proceedings - When it is left to the option and discretion of the ITO whether or not take action, it cannot be described as a direction. - HC en-us Thu, 26 Dec 2013 08:55:27 +0530 Thu, 26 Dec 2013 08:55:27 +0530 TaxTMI RSS Generator Explicit Instructions Required for Penalty Proceedings in Assessment Orders; Optional Actions by ITO Do Not Qualify as 'Direction'. https://www.taxtmi.com/highlights?id=16539 Scope of term 'Direction' in the Assessment Order to initiate penalty proceedings - When it is left to the option and discretion of the ITO whether or not take action, it cannot be described as a direction. - HC Highlights Income Tax Thu, 26 Dec 2013 08:55:27 +0530 https://www.taxtmi.com/highlights?id=16539