https://www.taxtmi.com/caselaws?id=39038 Section 31(3)(f) of the Indian Income-tax Act, 1922 conferred appellate jurisdiction over orders under section 28, but did not authorise the Appellate Assistant Commissioner to direct the Income-tax Officer to take further action on a penalty imposed under section 28(1)(c). The Tribunal was justified in deleting the direction because it could not validate any further penalty action where jurisdiction was otherwise lacking, and the wording also risked confusion by implying action according to law. The reference was answered in favour of the assessee. en-us Wed, 04 Dec 1974 00:00:00 +0530 Mon, 12 Apr 2010 11:25:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39038 Section 31(3)(f) of the Indian Income-tax Act, 1922 conferred appellate jurisdiction over orders under section 28, but did not authorise the Appellate Assistant Commissioner to direct the Income-tax Officer to take further action on a penalty imposed under section 28(1)(c). The Tribunal was justified in deleting the direction because it could not validate any further penalty action where jurisdiction was otherwise lacking, and the wording also risked confusion by implying action according to law. The reference was answered in favour of the assessee. Case-Laws Income Tax Wed, 04 Dec 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39038