https://www.taxtmi.com/caselaws?id=189612 The amended appellate provision barred fresh appeals against penalty orders under the specified provisions, but its third proviso saved appeals already pending on the amendment date and required their transfer to the appropriate authority for treatment as appeals. A transferred proceeding did not become a revision merely because the transferee authority otherwise exercised revisional powers. Accordingly, treating the pending appeal as a revision and returning the later tribunal appeal on the footing that revision before the Commissioner was the only remedy was contrary to the proviso and legally unsustainable. The pending proceeding had to continue as an appeal after transfer, and the assessee's requested relief was liable to be granted. en-us Wed, 16 Sep 2015 00:00:00 +0530 Sat, 14 Jan 2017 06:45:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189612 The amended appellate provision barred fresh appeals against penalty orders under the specified provisions, but its third proviso saved appeals already pending on the amendment date and required their transfer to the appropriate authority for treatment as appeals. A transferred proceeding did not become a revision merely because the transferee authority otherwise exercised revisional powers. Accordingly, treating the pending appeal as a revision and returning the later tribunal appeal on the footing that revision before the Commissioner was the only remedy was contrary to the proviso and legally unsustainable. The pending proceeding had to continue as an appeal after transfer, and the assessee's requested relief was liable to be granted. Case-Laws VAT and Sales Tax Wed, 16 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189612