https://www.taxtmi.com/caselaws?id=289276 A penalty for furnishing a false estimate of advance tax under section 18A(9) was treated in law as a penalty imposed through section 28(1)(c), because section 18A(9) did not itself create the penalty power but applied the section 28 machinery by legal fiction. The proviso to section 18A(9) affected only the quantum of penalty, while the scheme of sections 30 and 47 showed that levy and recovery were to proceed under section 28, preserving the ordinary appellate remedy. An appeal therefore lay to the Appellate Assistant Commissioner and then to the Tribunal, and the contrary view was incorrect. en-us Tue, 27 Sep 1955 00:00:00 +0530 Thu, 23 Jul 2020 14:40:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289276 A penalty for furnishing a false estimate of advance tax under section 18A(9) was treated in law as a penalty imposed through section 28(1)(c), because section 18A(9) did not itself create the penalty power but applied the section 28 machinery by legal fiction. The proviso to section 18A(9) affected only the quantum of penalty, while the scheme of sections 30 and 47 showed that levy and recovery were to proceed under section 28, preserving the ordinary appellate remedy. An appeal therefore lay to the Appellate Assistant Commissioner and then to the Tribunal, and the contrary view was incorrect. Case-Laws Income Tax Tue, 27 Sep 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289276