https://www.taxtmi.com/caselaws?id=39074 The appeal against the penalty order was competent because the wakf property had already been found, in the assessment appeal and on reference, not to pass under section 12 and not to form part of the dutiable estate. Once that finding operated, no legally enforceable estate duty survived in relation to that property, so non-payment of the disputed duty could not be used to reject the penalty appeal. The Appellate Controller was also required to consider whether delay could be excused in light of the stay granted during the assessment proceedings. en-us Tue, 29 Apr 1975 00:00:00 +0530 Mon, 12 Apr 2010 13:27:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39074 The appeal against the penalty order was competent because the wakf property had already been found, in the assessment appeal and on reference, not to pass under section 12 and not to form part of the dutiable estate. Once that finding operated, no legally enforceable estate duty survived in relation to that property, so non-payment of the disputed duty could not be used to reject the penalty appeal. The Appellate Controller was also required to consider whether delay could be excused in light of the stay granted during the assessment proceedings. Case-Laws Income Tax Tue, 29 Apr 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39074