https://www.taxtmi.com/caselaws?id=60425 The Appellate Tribunal ITAT CALCUTTA-C dismissed all appeals challenging the cancellation of penalties under sections 18(1)(c) and 18(1)(a) of the WT Act, 1957. The Tribunal held that the Department's failure to include an anti-appeal clause in the agreement with the assessee meant that penalties could not be imposed for filing appeals. The assessee's compliance with filing returns as agreed obligated the Department not to initiate penalties, resulting in the affirmation of the penalties' cancellation by the appellate authorities. en-us Fri, 26 Jun 1987 00:00:00 +0530 Wed, 05 Jan 2011 12:30:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60425 The Appellate Tribunal ITAT CALCUTTA-C dismissed all appeals challenging the cancellation of penalties under sections 18(1)(c) and 18(1)(a) of the WT Act, 1957. The Tribunal held that the Department's failure to include an anti-appeal clause in the agreement with the assessee meant that penalties could not be imposed for filing appeals. The assessee's compliance with filing returns as agreed obligated the Department not to initiate penalties, resulting in the affirmation of the penalties' cancellation by the appellate authorities. Case-Laws Wealth-tax Fri, 26 Jun 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60425