https://www.taxtmi.com/caselaws?id=21929 The High Court held that the right of appeal against the Wealth-tax Officer's penalty order under section 18(1)(a) was extinguished by the Commissioner's decision under section 18B of the Wealth-tax Act, 1957. Citing binding precedent, the court denied the appeal rights to the assessee, ruling that the Officer's order following the Commissioner's directive is not appealable. The judgment favored the Revenue, emphasizing adherence to judicial precedent and concluding that the Officer's post-Commissioner decision order is not subject to appeal. en-us Wed, 07 Aug 1991 00:00:00 +0530 Fri, 04 Dec 2009 12:33:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21929 The High Court held that the right of appeal against the Wealth-tax Officer's penalty order under section 18(1)(a) was extinguished by the Commissioner's decision under section 18B of the Wealth-tax Act, 1957. Citing binding precedent, the court denied the appeal rights to the assessee, ruling that the Officer's order following the Commissioner's directive is not appealable. The judgment favored the Revenue, emphasizing adherence to judicial precedent and concluding that the Officer's post-Commissioner decision order is not subject to appeal. Case-Laws Wealth-tax Wed, 07 Aug 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21929