https://www.taxtmi.com/caselaws?id=29136 The High Court affirmed the Tribunal's decision that the Appellate Assistant Commissioner (AAC) had the authority to review the Income-tax Officer's (ITO) decision under section 220(6) in an appeal against the penalty imposed under section 221 of the Income-tax Act, 1961. The Court emphasized that the primary issue in such an appeal was whether the assessee was in default, with the quantum of penalty being a subsidiary matter. The Court upheld the Tribunal's ruling that the AAC could assess the ITO's exercise of discretion under section 220(6) in the appeal challenging the penalty under section 221. en-us Mon, 24 Aug 1981 00:00:00 +0530 Thu, 11 Mar 2010 10:49:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29136 The High Court affirmed the Tribunal's decision that the Appellate Assistant Commissioner (AAC) had the authority to review the Income-tax Officer's (ITO) decision under section 220(6) in an appeal against the penalty imposed under section 221 of the Income-tax Act, 1961. The Court emphasized that the primary issue in such an appeal was whether the assessee was in default, with the quantum of penalty being a subsidiary matter. The Court upheld the Tribunal's ruling that the AAC could assess the ITO's exercise of discretion under section 220(6) in the appeal challenging the penalty under section 221. Case-Laws Income Tax Mon, 24 Aug 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29136