https://www.taxtmi.com/caselaws?id=36619 The judgment clarified the Commissioner's powers under section 18(2A) of the Wealth Tax Act, affirming the maintainability of appeals despite the Commissioner's order. The Tribunal's consideration of the adequacy of opportunity before the Appellate Assistant Commissioner was deemed irrelevant. It was held that the calculation of penalties should be based on the law applicable at the time of the default. en-us Thu, 21 Feb 1980 00:00:00 +0530 Tue, 23 Mar 2010 14:57:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36619 The judgment clarified the Commissioner's powers under section 18(2A) of the Wealth Tax Act, affirming the maintainability of appeals despite the Commissioner's order. The Tribunal's consideration of the adequacy of opportunity before the Appellate Assistant Commissioner was deemed irrelevant. It was held that the calculation of penalties should be based on the law applicable at the time of the default. Case-Laws Wealth-tax Thu, 21 Feb 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36619