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of HC held that the Commissioner (Appeals) lawfully set aside levy of interest and penalty and the assessment order merged into the appeal order, resulting in disposal in favour of the assessee. The High Court found that revisional jurisdiction under s.57(1)(a) could not extend to orders of an officer of coequal rank and that delegated powers cannot contravene the parent Act. The Tribunal's invocation of s.62 to rectify the error was sustained: the Deputy Commissioner (Administration) lacked revisional competence over the Deputy Commissioner (Appeals). Consequently the Tribunal's order was upheld, the issue decided against the Revenue, and the reference disposed of.
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