https://www.taxtmi.com/caselaws?id=26665 Section 23A of the Indian Income-tax Act, 1922 was treated as a penal provision authorising the Income-tax Officer to make only one order, and the absence of any express power for successive action meant a second order could not be implied. Because the statute contained no reopening mechanism comparable to section 34, repeated proceedings under section 23A were not intended. Any prejudice to the Revenue from an earlier section 23A order had to be addressed, if at all, through the Commissioner's revisionary power under section 33B. The second section 23A order was therefore held unsustainable, and the assessee succeeded. en-us Mon, 29 Jul 1985 00:00:00 +0530 Sat, 06 Feb 2010 16:18:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26665 Section 23A of the Indian Income-tax Act, 1922 was treated as a penal provision authorising the Income-tax Officer to make only one order, and the absence of any express power for successive action meant a second order could not be implied. Because the statute contained no reopening mechanism comparable to section 34, repeated proceedings under section 23A were not intended. Any prejudice to the Revenue from an earlier section 23A order had to be addressed, if at all, through the Commissioner's revisionary power under section 33B. The second section 23A order was therefore held unsustainable, and the assessee succeeded. Case-Laws Income Tax Mon, 29 Jul 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26665