https://www.taxtmi.com/caselaws?id=18597 The High Court dismissed the writ petition challenging the Income-tax Appellate Tribunal's decision to remand a penalty levy matter for non-compliance with section 274(2) of the Income-tax Act. The Court emphasized the curable nature of procedural defects, upheld the Tribunal's authority to require prior approval for penalties exceeding specified amounts, and clarified the availability of alternative remedies despite the High Court's jurisdiction under article 226 of the Constitution of India. The petitioner's dissatisfaction with the remand was deemed unjustified, and the Court affirmed the Tribunal's decision, concluding that the arguments lacked merit. en-us Mon, 27 Nov 1995 00:00:00 +0530 Thu, 01 Oct 2009 18:50:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18597 The High Court dismissed the writ petition challenging the Income-tax Appellate Tribunal's decision to remand a penalty levy matter for non-compliance with section 274(2) of the Income-tax Act. The Court emphasized the curable nature of procedural defects, upheld the Tribunal's authority to require prior approval for penalties exceeding specified amounts, and clarified the availability of alternative remedies despite the High Court's jurisdiction under article 226 of the Constitution of India. The petitioner's dissatisfaction with the remand was deemed unjustified, and the Court affirmed the Tribunal's decision, concluding that the arguments lacked merit. Case-Laws Income Tax Mon, 27 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18597