https://www.taxtmi.com/caselaws?id=276986 Where an Appellate Assistant Commissioner cancels a penalty order under the Income-tax Act, 1922, that appellate cancellation has finality unless lawfully challenged through the prescribed statutory remedy. The Income-tax Officer cannot treat the appellate order as ineffective and reimpose the same penalty on his own initiative. The statute vested the appellate authority with power to confirm, cancel or vary the penalty order, and any objection to that appellate decision had to be pursued under section 33(2). In the absence of such challenge, a fresh penalty order on the same footing is without authority. en-us Tue, 12 Mar 1957 00:00:00 +0530 Wed, 21 Nov 2018 17:18:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276986 Where an Appellate Assistant Commissioner cancels a penalty order under the Income-tax Act, 1922, that appellate cancellation has finality unless lawfully challenged through the prescribed statutory remedy. The Income-tax Officer cannot treat the appellate order as ineffective and reimpose the same penalty on his own initiative. The statute vested the appellate authority with power to confirm, cancel or vary the penalty order, and any objection to that appellate decision had to be pursued under section 33(2). In the absence of such challenge, a fresh penalty order on the same footing is without authority. Case-Laws Income Tax Tue, 12 Mar 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276986