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<h1>Court rules IA Commissioner lacked jurisdiction for penalty order due to law change, penalty declared invalid.</h1> The High Court of Allahabad held that the Inspecting Assistant Commissioner lacked jurisdiction to issue a penalty order on the date it was issued ... Penalty The High Court of Allahabad ruled that the Inspecting Assistant Commissioner did not have jurisdiction to pass a penalty order on the date it was issued due to a change in the law. The court held in favor of the assessee, stating that the penalty was not valid. (Case Citation: 1992 (9) TMI 73 - ALLAHABAD High Court)