https://www.taxtmi.com/caselaws?id=333959 The High Court dismissed the appeals, ruling in favor of the assessee on both issues. The judgment clarified the role of the Commissioner as the competent authority under Section 275(1)(c) and emphasized adherence to the "Departmental View" regarding the initiation of penalty proceedings. The decision provided clarity on conflicting interpretations and highlighted the significance of the Joint Commissioner in initiating penalty proceedings. en-us Wed, 19 Oct 2016 00:00:00 +0530 Mon, 13 Nov 2017 18:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333959 The High Court dismissed the appeals, ruling in favor of the assessee on both issues. The judgment clarified the role of the Commissioner as the competent authority under Section 275(1)(c) and emphasized adherence to the "Departmental View" regarding the initiation of penalty proceedings. The decision provided clarity on conflicting interpretations and highlighted the significance of the Joint Commissioner in initiating penalty proceedings. Case-Laws Income Tax Wed, 19 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333959