https://www.taxtmi.com/caselaws?id=184008 Penalty under the income-tax penalty provision could be imposed only while proceedings under the Act were still pending before the authority and after service of the required show-cause notice. Once the appeal against the assessment was refused admission and the appellate proceeding had finally ended, the Assistant Commissioner became functus officio and had no jurisdiction to initiate further penalty action. The defect could not be cured by later action of the Commissioner through re-imposition or duplication of the penalty in appellate or reference proceedings, because that would validate an order made without the statutory notice. The penalty proceedings were therefore without jurisdiction and invalid. en-us Mon, 27 Jan 1936 00:00:00 +0530 Mon, 27 Jun 2016 18:07:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184008 Penalty under the income-tax penalty provision could be imposed only while proceedings under the Act were still pending before the authority and after service of the required show-cause notice. Once the appeal against the assessment was refused admission and the appellate proceeding had finally ended, the Assistant Commissioner became functus officio and had no jurisdiction to initiate further penalty action. The defect could not be cured by later action of the Commissioner through re-imposition or duplication of the penalty in appellate or reference proceedings, because that would validate an order made without the statutory notice. The penalty proceedings were therefore without jurisdiction and invalid. Case-Laws Income Tax Mon, 27 Jan 1936 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184008