https://www.taxtmi.com/caselaws?id=66158 The tribunal held that the Appellate Assistant Commissioner (AAC) lacked jurisdiction to decide on the appeal against the penalty imposed under section 271(1)(c) of the Income-tax Act, 1961. As a result, the AAC's order was deemed void in law. The tribunal directed corrective action, forwarding the appeal to the Commissioner (Appeals) for proper disposal in accordance with the law. This decision was made to rectify the erroneous disposal of the appeal and ensure justice for the assessee who had been misled by the ITO's advice. en-us Fri, 18 Sep 1981 00:00:00 +0530 Mon, 21 Feb 2011 18:13:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66158 The tribunal held that the Appellate Assistant Commissioner (AAC) lacked jurisdiction to decide on the appeal against the penalty imposed under section 271(1)(c) of the Income-tax Act, 1961. As a result, the AAC's order was deemed void in law. The tribunal directed corrective action, forwarding the appeal to the Commissioner (Appeals) for proper disposal in accordance with the law. This decision was made to rectify the erroneous disposal of the appeal and ensure justice for the assessee who had been misled by the ITO's advice. Case-Laws Income Tax Fri, 18 Sep 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66158