https://www.taxtmi.com/caselaws?id=28442 The High Court of Madhya Pradesh held that appeals before the Appellate Assistant Commissioner (AAC) against the Wealth-tax Officer's penalty order under section 18(1)(a) of the Wealth-tax Act were maintainable despite the Commissioner of Wealth-tax rejecting the petition for waiver or reduction of penalty under section 18(2A). The Court emphasized that the AAC erred in dismissing the appeals solely based on the Commissioner's rejection of the waiver petition and directed the AAC to consider the appeals on their merits. The Court affirmed the Appellate Tribunal's decision, allowing the appeals to proceed and ordered each party to bear their own costs. en-us Mon, 13 Sep 1982 00:00:00 +0530 Mon, 22 Feb 2010 16:55:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28442 The High Court of Madhya Pradesh held that appeals before the Appellate Assistant Commissioner (AAC) against the Wealth-tax Officer's penalty order under section 18(1)(a) of the Wealth-tax Act were maintainable despite the Commissioner of Wealth-tax rejecting the petition for waiver or reduction of penalty under section 18(2A). The Court emphasized that the AAC erred in dismissing the appeals solely based on the Commissioner's rejection of the waiver petition and directed the AAC to consider the appeals on their merits. The Court affirmed the Appellate Tribunal's decision, allowing the appeals to proceed and ordered each party to bear their own costs. Case-Laws Wealth-tax Mon, 13 Sep 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28442