1990 (7) TMI 34

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....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 same question in another form was referred ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ere 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 regard to the cancellation of the imposition of ....