Penalty u/s 271 (1)(c)

This query is : Resolved 

03 August 2015 Dear All
In the case of one of my clients ITO decided a demand and thereafter we filed appeal against order of ITO to commissioner appeal

Now assessee received show cause notice from ITO for penalty under section 271(1)(c)

My question is that - when we filed appeal to commissioner appeal against order of ITO then can ITO impose penalty on assessee



03 August 2015 Yes, ITO can initiate penalty proceedings during the pendency of any proceedings under the Income tax Act,1961.

03 August 2015 But same matter is open infront of higher authority compering to ITO then how can he interfere


04 August 2015 Sir what about section 275(1)(a) of IT Act

06 August 2015 It speaks about the time limit to pass penalty order and not for initiating penalty proceedings.



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