https://www.taxtmi.com/caselaws?id=67218 The Appellate Tribunal upheld the validity of initiating penalty proceedings under section 271(1)(c) after assessment, allowed passing a rectification order under section 154 for this purpose, and deemed orders under sections 154 or 155 not appealable if they do not affect the assessment or refund directly. The Tribunal dismissed the appeal, emphasizing that orders initiating penalties are typically not interfered with, especially when no penalty has been imposed yet. en-us Tue, 13 Sep 1983 00:00:00 +0530 Wed, 09 Mar 2011 15:44:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67218 The Appellate Tribunal upheld the validity of initiating penalty proceedings under section 271(1)(c) after assessment, allowed passing a rectification order under section 154 for this purpose, and deemed orders under sections 154 or 155 not appealable if they do not affect the assessment or refund directly. The Tribunal dismissed the appeal, emphasizing that orders initiating penalties are typically not interfered with, especially when no penalty has been imposed yet. Case-Laws Income Tax Tue, 13 Sep 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67218