https://www.taxtmi.com/caselaws?id=8243 Section 28 of the Indian Income-tax Act, 1922 was construed as expressly empowering the Income-tax Officer, the Appellate Assistant Commissioner and the Appellate Tribunal to levy penalty in appropriate proceedings. An appeal against the assessment does not, by itself, divest the Income-tax Officer of that jurisdiction, because assessment and penalty proceedings are ordinarily distinct and jurisdiction once conferred continues unless withdrawn by express words or necessary implication. The mere filing of an appeal therefore does not oust the officer's penalty power. en-us Wed, 21 Jan 1970 00:00:00 +0530 Mon, 06 Apr 2009 12:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8243 Section 28 of the Indian Income-tax Act, 1922 was construed as expressly empowering the Income-tax Officer, the Appellate Assistant Commissioner and the Appellate Tribunal to levy penalty in appropriate proceedings. An appeal against the assessment does not, by itself, divest the Income-tax Officer of that jurisdiction, because assessment and penalty proceedings are ordinarily distinct and jurisdiction once conferred continues unless withdrawn by express words or necessary implication. The mere filing of an appeal therefore does not oust the officer's penalty power. Case-Laws Income Tax Wed, 21 Jan 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8243