https://www.taxtmi.com/caselaws?id=154295 A final appellate order setting aside penalty under section 43(1) could not be reopened in second appeals confined to penalty under section 17(3). The High Court noted that the earlier order had attained finality under section 38(6), subject only to sections 38, 39 and 44, and the Department had no right to challenge the order favourable to the assessee. Because the defaults relevant to section 17(3) were distinct from those attracting section 43(1), the Tribunal lacked power to initiate penalty proceedings under section 43(1) in those second appeals. The question was answered in the negative, in favour of the assessee. en-us Mon, 25 Jul 1983 00:00:00 +0530 Fri, 16 Aug 2013 18:19:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154295 A final appellate order setting aside penalty under section 43(1) could not be reopened in second appeals confined to penalty under section 17(3). The High Court noted that the earlier order had attained finality under section 38(6), subject only to sections 38, 39 and 44, and the Department had no right to challenge the order favourable to the assessee. Because the defaults relevant to section 17(3) were distinct from those attracting section 43(1), the Tribunal lacked power to initiate penalty proceedings under section 43(1) in those second appeals. The question was answered in the negative, in favour of the assessee. Case-Laws VAT and Sales Tax Mon, 25 Jul 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154295