Case Law Details
Case Name : Sagar Dutta Vs Commissioner of Income-tax, Kolkata & Anr. (Calcutta High Court)
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All High Courts Calcutta High Court
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CA Sandeep Kanoi
In this case Income tax Officer has imposed penalty under section 271B exceeding Rs. 10,000 without prior approval of Joint Commissioner.
Learned Counsel for the Assessee submitted that the order imposing penalty does not disclose that prior approval of the Joint Commissioner was obtained in either of the two cases. He drew our attention to a judgment of this Court in the case of AWT No. 4 of 2003 and AWT No. 5 of 2003, dated 30-9-2013 (Indrajit Banerjee v. CWT to which one of us (Girish Chandra Gupta, J.) was a party wherein the following view was taken considering various ...
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