https://www.taxtmi.com/caselaws?id=60530 The Tribunal held that the fee for an appeal against a penalty under section 271(1)(c) of the Income-tax Act is determined by clauses (a) to (c) of section 253(6), based on the assessed income. The Tribunal rejected the argument that penalty appeals should fall under clause (d), emphasizing the connection between penalty for concealment and the assessed income. The decision aligned with the minority view that the fee calculation should consider the amount of income assessed, concluding that clause (d) applies to appeals unrelated to assessed income. en-us Fri, 08 Oct 2004 00:00:00 +0530 Wed, 05 Jan 2011 17:48:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60530 The Tribunal held that the fee for an appeal against a penalty under section 271(1)(c) of the Income-tax Act is determined by clauses (a) to (c) of section 253(6), based on the assessed income. The Tribunal rejected the argument that penalty appeals should fall under clause (d), emphasizing the connection between penalty for concealment and the assessed income. The decision aligned with the minority view that the fee calculation should consider the amount of income assessed, concluding that clause (d) applies to appeals unrelated to assessed income. Case-Laws Income Tax Fri, 08 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60530