https://www.taxtmi.com/caselaws?id=28964 The High Court of Madhya Pradesh held that the Commissioner's order under section 18B of the Wealth-tax Act, 1957, reducing penalties, does not affect the assessee's right to appeal against the Wealth Tax Officer's penalty order under section 18(1). The court emphasized that the Commissioner's order does not eliminate the appeal rights available to the assessee. The court rejected the argument that the Commissioner's order merged with the WTO's order, depriving the Appellate Assistant Commissioner of jurisdiction. The court ruled in favor of the assessee, directing the AAC to decide the appeals on their merits. en-us Thu, 03 Dec 1981 00:00:00 +0530 Tue, 09 Mar 2010 10:57:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28964 The High Court of Madhya Pradesh held that the Commissioner's order under section 18B of the Wealth-tax Act, 1957, reducing penalties, does not affect the assessee's right to appeal against the Wealth Tax Officer's penalty order under section 18(1). The court emphasized that the Commissioner's order does not eliminate the appeal rights available to the assessee. The court rejected the argument that the Commissioner's order merged with the WTO's order, depriving the Appellate Assistant Commissioner of jurisdiction. The court ruled in favor of the assessee, directing the AAC to decide the appeals on their merits. Case-Laws Wealth-tax Thu, 03 Dec 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28964