https://www.taxtmi.com/caselaws?id=36997 The court ruled in favor of the assessee on all issues except for the second question, deeming it unrelated to the Tribunal's order. The Tribunal's decision to cancel the penalty was upheld due to the assessee's reasonable cause for late filing. The court affirmed the Tribunal's jurisdiction to entertain the appeal against the WTO's order, as the Commissioner's order was deemed invalid. Additionally, the court supported the Tribunal's discretion to decide on the appeal's merits without remanding it to the AAC. The assessee was awarded costs of the references, including counsel's fee of Rs. 500. en-us Mon, 18 Dec 1978 00:00:00 +0530 Thu, 25 Mar 2010 17:30:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36997 The court ruled in favor of the assessee on all issues except for the second question, deeming it unrelated to the Tribunal's order. The Tribunal's decision to cancel the penalty was upheld due to the assessee's reasonable cause for late filing. The court affirmed the Tribunal's jurisdiction to entertain the appeal against the WTO's order, as the Commissioner's order was deemed invalid. Additionally, the court supported the Tribunal's discretion to decide on the appeal's merits without remanding it to the AAC. The assessee was awarded costs of the references, including counsel's fee of Rs. 500. Case-Laws Wealth-tax Mon, 18 Dec 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36997