https://www.taxtmi.com/caselaws?id=60829 The statutory appellate remedy under the Estate Duty Act was available to the accountable person, and a maintainability objection failed where the revenue had not independently challenged the Appellate Controller's order. The Tribunal also accepted that penalty under section 73(5) could not survive once the record showed reasonable cause for non-payment, including financial stringency and instalment relief already granted. On that basis, the appeals were maintainable and the penalties were cancelled in full. en-us Thu, 28 Jun 1984 00:00:00 +0530 Sat, 08 Jan 2011 12:19:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60829 The statutory appellate remedy under the Estate Duty Act was available to the accountable person, and a maintainability objection failed where the revenue had not independently challenged the Appellate Controller's order. The Tribunal also accepted that penalty under section 73(5) could not survive once the record showed reasonable cause for non-payment, including financial stringency and instalment relief already granted. On that basis, the appeals were maintainable and the penalties were cancelled in full. Case-Laws Income Tax Thu, 28 Jun 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60829