https://www.taxtmi.com/caselaws?id=286104 An appeal lies against a Wealth-tax Officer's penalty order under Section 18(1)(a) of the Wealth-tax Act, 1957, and its maintainability depends on the appealable character of that order itself. Rejection of an assessee's waiver or reduction petition under Section 18(2A) does not extinguish or bar the separate appellate remedy against the penalty order. The Court followed its connected decision delivered the same day and held that pending or failed proceedings for waiver do not displace the statutory right of appeal against the penalty imposed. en-us Mon, 13 Sep 1982 00:00:00 +0530 Wed, 12 Feb 2020 12:43:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286104 An appeal lies against a Wealth-tax Officer's penalty order under Section 18(1)(a) of the Wealth-tax Act, 1957, and its maintainability depends on the appealable character of that order itself. Rejection of an assessee's waiver or reduction petition under Section 18(2A) does not extinguish or bar the separate appellate remedy against the penalty order. The Court followed its connected decision delivered the same day and held that pending or failed proceedings for waiver do not displace the statutory right of appeal against the penalty imposed. Case-Laws Wealth-tax Mon, 13 Sep 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286104