https://www.taxtmi.com/caselaws?id=20461 The court upheld the Commissioner (Appeals)'s authority to direct further inquiry in an appeal against a penalty order. The petitioner's challenge regarding the Commissioner's power under section 251(1)(b) of the Income-tax Act was dismissed. The court emphasized that section 250(4) empowers the Commissioner (Appeals) to conduct additional inquiries before finalizing an appeal, including penalty cases. The petitioner was ordered to pay costs to the respondents, and the stay order was lifted. en-us Wed, 11 Nov 1992 00:00:00 +0530 Sat, 14 Nov 2009 11:15:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20461 The court upheld the Commissioner (Appeals)'s authority to direct further inquiry in an appeal against a penalty order. The petitioner's challenge regarding the Commissioner's power under section 251(1)(b) of the Income-tax Act was dismissed. The court emphasized that section 250(4) empowers the Commissioner (Appeals) to conduct additional inquiries before finalizing an appeal, including penalty cases. The petitioner was ordered to pay costs to the respondents, and the stay order was lifted. Case-Laws Income Tax Wed, 11 Nov 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20461