1979 (1) TMI 141

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....he WT Act. The learned AAC in appeal cancelled the penalty following his order in another appeal for asst.yr.1970-71. 2. The Revenue is aggrieved by this order. In the memorandum of appeal only one ground has been raised which is as follows: "On the facts and circumstances of the case, the learned AAC erred in cancelling the penalty of Rs. 4,950 levied by the WTO under s. 18(1)(a)." However, dur....

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....s Tribunal has taken a particular view and, therefore we will entertain this ground about AAC's jurisdiction. 3. It is clear from the record that the CWT had passed an order under s. 18(2A)of the WT Act before the decision of the AAC in appeal. Whether the AAC can decide an appeal in such a case has been a subject-matter of a decision of the Ahmedabad bench 'a' in the case of WTA vs. Keshavlal Bh....