1993 (6) TMI 40

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....herein. The respondent is an assessee under the Agricultural Income-tax Act, 1950. We are concerned with the assessment year 1979-80. For non-payment of the admitted tax, by order dated November 6, 1984. the assessing authority imposed a penalty of Rs. 7,847 on the assessee under section 17A(3) of the Agricultural Income-tax Act. In appeal, the Appellate Assistant Commissioner cancelled the penalt....

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....sed an order in exercise of the powers vested in him as the Appellate Assistant Commissioner in an appeal preferred before him. In such a case, a second appeal is maintainable before the Appellate Tribunal. We are of the view that the Tribunal was in error in holding that the appeal is not maintainable. We concur with the Tribunal that the appeal filed before the Appellate Assistant Commissione....