https://www.taxtmi.com/caselaws?id=28815 The court held that the Additional Commissioner could not direct the Income-tax Officer to initiate penalty proceedings as they are separate from assessment proceedings. The court upheld the Additional Commissioner's order regarding charging interest but stated that penalty proceedings cannot be directed under s. 263 of the Income-tax Act. The court emphasized that the Commissioner's jurisdiction is limited to assessment proceedings and cannot extend to penalty matters not before him. en-us Mon, 19 Apr 1982 00:00:00 +0530 Fri, 26 Feb 2010 10:04:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28815 The court held that the Additional Commissioner could not direct the Income-tax Officer to initiate penalty proceedings as they are separate from assessment proceedings. The court upheld the Additional Commissioner's order regarding charging interest but stated that penalty proceedings cannot be directed under s. 263 of the Income-tax Act. The court emphasized that the Commissioner's jurisdiction is limited to assessment proceedings and cannot extend to penalty matters not before him. Case-Laws Income Tax Mon, 19 Apr 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28815