1990 (12) TMI 59

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....d:- 5-12-1990<br>- - -<br>Income Tax<br>Judge(s)&nbsp; : B. P. JEEVAN REDDY., V. N. MEHROTRA&nbsp; JUDGMENT The judgment of the court was delivered by B. P. JEEVAN REDDY C. J.-Under section 2....

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....ourt in CIT v. Om Sons [1979] 116 ITR 215. In the said decision, it has been held that the Inspecting Assistant Commissioner must have jurisdiction not only on the date he initiated the penalty procee....