1990 (7) TMI 34

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.... of the case was called for from the Tribunal on the following question of law arising out of the order : "Whether, on the facts and in the circumstances of the case, the Tribunal was justified in cancelling the penalty under section 271(1)(c) for the year ?" Since all these references are in respect of the same assessee, they were heard together and are disposed of by this judgment. The ....

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....di Sahu [1976] 105 ITR 56 (Orissa). However, there is no dispute about the validity of the initiation of proceedings. Where a proceeding has been validly initiated but has been disposed of by an officer having no jurisdiction, the proceeding itself does not come to an end. The same is to be finalised by the officer having jurisdiction. Therefore, while accepting the decision of the Tribunal with r....