JOS CHACKO POOTHOKARAN Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) EXHIBIT B dated 13th September, 1954, an order of the Income -tax Officer, Ernakulam Circle, Ernakulam, under section 28(1)(c) of the Indian Income -tax Act, 1922, concluded as follow :

(2.) THE petitioner took up the matter in appeal before the Appellate Assistant Commissioner of Income -tax. Trivandrum. Exhibit C dated 29th November, 1956, is the order in appea :

(3.) THE question that arises for decision is whether Exhibit F can be sustained in view of Exhibit C. Section 31(3)(f) of the Indian Income -tax Act, 1922, provides that the Appellate Assistant Commissioner may, in the case of an order under section 28, 'confirm or cancel such order or vary it so as either to enhance or reduce the penalty,' and section 33(2 : 'The Commissioner may, if he objects to any order passed by an Appellate Assistant Commissioner under section 31, direct the Income -tax Officer to appeal to the Appellate Tribunal against such order, and such appeal made within sixty days of the date on which the order is communicated to the Commissioner by the Appellate Assistant Commissioner.' No action has been taken under sub -section (2) of section 33 and I must hold that the Income -tax Officer, Ernakulam Circle, Ernakulam, is not entitled to ignore Exhibit C and proceed to impose a penalty as he has done by Exhibit F.