Section 217 of the Income Tax Act
The decision most relied on for Section 217 is ACIT v. Achal Kumar Jain (1983) 142 ITR 606 (Delhi)and CIT v. Nihal Chand Rekyan (200 ITR 153), cited in 29 of the 29 judgments on BharatTax that turn on this section.
Leading authorities on Section 217
ACIT v. Achal Kumar Jain (1983) 142 ITR 606 (Delhi)and CIT v. Nihal Chand Rekyan
200 ITR 153 · 1993 · High Court
29
citing judgments
The Commissioner (CIT) cannot direct the Assessing Officer (AO) to initiate penalty proceedings under Section 270A of the Income Tax Act while exercising revisional powers under Section 263, as penalty proceedings are distinct from assessment proceedings. The CIT cannot pass an order under Section 263 pertaining to penalty.
Bachul Lal Kapoor: 60 ITR 74 (SC) and Laxmipat Singhania v. CIT
156 ITR 693 · 1985 · High Court
15
citing judgments
The Commissioner, in proceedings under section 263, cannot direct the Income Tax Officer to initiate penalty proceedings under section 273 or section 271(1)(c).
