https://www.taxtmi.com/caselaws?id=163903 Where a penalty under the Commercial Tax Act depends on an assessment that is still under revision, independent penalty proceedings should not be continued because the assessment has not attained finality and any success in revision could undermine the basis of the penalty. To avoid inconsistent findings between assessment and penalty matters, the assessment and penalty revisions should be heard together and decided by the same revisional authority through separate orders. On that reasoning, the revisional order in the penalty matter was quashed, the penalty revision was revived, and the consequential attachment order was also quashed. en-us Wed, 27 Aug 2008 00:00:00 +0530 Sat, 29 Nov 2014 12:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163903 Where a penalty under the Commercial Tax Act depends on an assessment that is still under revision, independent penalty proceedings should not be continued because the assessment has not attained finality and any success in revision could undermine the basis of the penalty. To avoid inconsistent findings between assessment and penalty matters, the assessment and penalty revisions should be heard together and decided by the same revisional authority through separate orders. On that reasoning, the revisional order in the penalty matter was quashed, the penalty revision was revived, and the consequential attachment order was also quashed. Case-Laws VAT and Sales Tax Wed, 27 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163903