https://www.taxtmi.com/caselaws?id=24905 The Inspecting Assistant Commissioner's jurisdiction to impose penalty under section 271(1)(c) depended on the date of the Income-tax Officer's reference, not merely on when penalty proceedings began. A reference made before 1 April 1976 preserved jurisdiction to decide the reference and impose penalty, while a reference made after that date did not, even if earlier steps in the penalty process had already occurred. The Tribunal had not applied this date-of-reference test correctly, and the matter was remitted for fresh decision on that basis. en-us Tue, 11 Aug 1987 00:00:00 +0530 Sat, 23 Jan 2010 11:22:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24905 The Inspecting Assistant Commissioner's jurisdiction to impose penalty under section 271(1)(c) depended on the date of the Income-tax Officer's reference, not merely on when penalty proceedings began. A reference made before 1 April 1976 preserved jurisdiction to decide the reference and impose penalty, while a reference made after that date did not, even if earlier steps in the penalty process had already occurred. The Tribunal had not applied this date-of-reference test correctly, and the matter was remitted for fresh decision on that basis. Case-Laws Income Tax Tue, 11 Aug 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24905