https://www.taxtmi.com/caselaws?id=63371 The Tribunal dismissed the appeals of the assessee in penalty proceedings for assessment years 1973-74 and 1974-75, emphasizing the finality of the Commissioner's orders under section 18B. The Tribunal referenced High Court decisions and highlighted the non-obstante clause in section 18B, emphasizing that once the Commissioner reduces or waives a penalty, the order becomes final and not subject to further appeal. The Tribunal stressed the need for clarity and finality in penalty orders, ultimately ruling that the appeals were not maintainable and dismissing them without considering their merits. en-us Wed, 29 Feb 1984 00:00:00 +0530 Sat, 03 Dec 2016 10:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63371 The Tribunal dismissed the appeals of the assessee in penalty proceedings for assessment years 1973-74 and 1974-75, emphasizing the finality of the Commissioner's orders under section 18B. The Tribunal referenced High Court decisions and highlighted the non-obstante clause in section 18B, emphasizing that once the Commissioner reduces or waives a penalty, the order becomes final and not subject to further appeal. The Tribunal stressed the need for clarity and finality in penalty orders, ultimately ruling that the appeals were not maintainable and dismissing them without considering their merits. Case-Laws Wealth-tax Wed, 29 Feb 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63371