https://www.taxtmi.com/caselaws?id=29428 The court upheld the Tribunal's decision that no appeal lay against the penalty order when the penalty was reduced by the Commissioner under Section 18(2A) of the Wealth-tax Act, 1957. The court ruled in favor of the revenue, emphasizing the finality of the Commissioner's order and the non-maintainability of appeals against such orders. The judgment highlighted the harmonious construction of statutory provisions and the inability to challenge penalties once the Commissioner exercises discretion under Section 18(2A). The parties were directed to pay their own costs. Sudhindra Mohan Guha J. concurred with the judgment. en-us Wed, 22 Apr 1981 00:00:00 +0530 Fri, 12 Mar 2010 17:16:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29428 The court upheld the Tribunal's decision that no appeal lay against the penalty order when the penalty was reduced by the Commissioner under Section 18(2A) of the Wealth-tax Act, 1957. The court ruled in favor of the revenue, emphasizing the finality of the Commissioner's order and the non-maintainability of appeals against such orders. The judgment highlighted the harmonious construction of statutory provisions and the inability to challenge penalties once the Commissioner exercises discretion under Section 18(2A). The parties were directed to pay their own costs. Sudhindra Mohan Guha J. concurred with the judgment. Case-Laws Wealth-tax Wed, 22 Apr 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29428