https://www.taxtmi.com/caselaws?id=38242 Repeated invocation of the penal power under section 23A of the Indian Income-tax Act, 1922 was not authorised after earlier proceedings had been concluded and dropped. Section 23A required an order on the materials then before the Income-tax Officer and contained no express power to reopen, review or correct a prior decision on the same basis. Although section 34 expressly permitted subsequent proceedings in specified circumstances, no comparable authority could be implied under section 23A. Any remedy for an erroneous order had to arise under another provision of the Act. Consequently, a second proceeding under section 23A lacked jurisdiction. en-us Thu, 04 Dec 1975 00:00:00 +0530 Mon, 05 Apr 2010 11:30:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38242 Repeated invocation of the penal power under section 23A of the Indian Income-tax Act, 1922 was not authorised after earlier proceedings had been concluded and dropped. Section 23A required an order on the materials then before the Income-tax Officer and contained no express power to reopen, review or correct a prior decision on the same basis. Although section 34 expressly permitted subsequent proceedings in specified circumstances, no comparable authority could be implied under section 23A. Any remedy for an erroneous order had to arise under another provision of the Act. Consequently, a second proceeding under section 23A lacked jurisdiction. Case-Laws Income Tax Thu, 04 Dec 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38242