https://www.taxtmi.com/caselaws?id=153721 Penalty orders that are merely consequential to an assessment cannot survive once the foundational assessment is set aside in appeal. Because the penalties in issue depended entirely on the assessment proceedings and no independent legal basis survived, the orders treating the returns as incorrect and levying penalty for non-payment of assessed tax could not stand. The HC therefore held that the penalty orders were liable to be quashed, and the challenge succeeded for the assessee. en-us Fri, 26 Mar 1982 00:00:00 +0530 Sat, 27 Jul 2013 13:40:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153721 Penalty orders that are merely consequential to an assessment cannot survive once the foundational assessment is set aside in appeal. Because the penalties in issue depended entirely on the assessment proceedings and no independent legal basis survived, the orders treating the returns as incorrect and levying penalty for non-payment of assessed tax could not stand. The HC therefore held that the penalty orders were liable to be quashed, and the challenge succeeded for the assessee. Case-Laws VAT and Sales Tax Fri, 26 Mar 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153721