https://www.taxtmi.com/caselaws?id=27804 Penalty for default in payment of super-tax was held unauthorised because super-tax was treated as a distinct levy, while the penalty provision applied only to default in agricultural income-tax chargeable under the Act. The appellate scheme also distinguished between assessment orders and other orders: in a penalty appeal, the Deputy Commissioner and the Tribunal could only confirm, cancel, or vary the order, and had no power to remit the matter for fresh disposal. The commentary states that the appellate authority must dispose of penalty appeals within those statutory limits. en-us Fri, 23 Mar 1984 00:00:00 +0530 Tue, 16 Feb 2010 11:45:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27804 Penalty for default in payment of super-tax was held unauthorised because super-tax was treated as a distinct levy, while the penalty provision applied only to default in agricultural income-tax chargeable under the Act. The appellate scheme also distinguished between assessment orders and other orders: in a penalty appeal, the Deputy Commissioner and the Tribunal could only confirm, cancel, or vary the order, and had no power to remit the matter for fresh disposal. The commentary states that the appellate authority must dispose of penalty appeals within those statutory limits. Case-Laws Income Tax Fri, 23 Mar 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27804