https://www.taxtmi.com/caselaws?id=15349 Section 263 revisional power did not authorise the Commissioner to direct initiation of penalty proceedings under section 271(1)(a), because penalty proceedings are distinct from assessment proceedings. The Delhi High Court followed earlier authority and held that the revisional jurisdiction could not be used to require the Income-tax Officer to start penalty action. The Commissioner therefore had no power to issue such a direction, and the issue was decided in favour of the assessee and against the Revenue. en-us Tue, 20 Jul 1999 00:00:00 +0530 Fri, 19 Dec 2025 23:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15349 Section 263 revisional power did not authorise the Commissioner to direct initiation of penalty proceedings under section 271(1)(a), because penalty proceedings are distinct from assessment proceedings. The Delhi High Court followed earlier authority and held that the revisional jurisdiction could not be used to require the Income-tax Officer to start penalty action. The Commissioner therefore had no power to issue such a direction, and the issue was decided in favour of the assessee and against the Revenue. Case-Laws Income Tax Tue, 20 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15349