1991 (8) TMI 52

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....HI J.-The controversy here is with regard to the order passed by the Commissioner of Wealth-tax on the assessee's application under section 18(2A) of the Wealth-tax Act, 1957 (hereinafter referred to as "the Act"). Is the right of appeal against the order of the Wealth-tax Officer giving effect to such order of the Commissioner lost thereby ? There was delay on the part of the assessee in filin....

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.... Wealth-tax tinder section 18B of the Act, proceeded to pass an order levying penalty for these assessment years in terms of the order passed by the Commissioner. It was in appeal against this order before the Appellate Assistant Commissioner and then before the Tribunal that the question arose whether the order passed by the Commissioner under section 18B of the Act took away the right of appeal ....

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....order of the Appellate Assistant Commissioner ? " There is a conflict of views with regard to the survival of the right of appeal after an order has been passed by the Commissioner under section 18B of the Act. The High Court of Karnataka in CWT v. B. Kempanna [1980] 126 ITR 825 has held that the right of appeal available to the assessee against an order of the Wealth-tax Officer imposing penal....

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....om this, there is no other effect consequent on the order of the Commissioner under section 18(2A) so far as the jurisdiction of the Wealth-tax Officer is concerned in the matter of imposition of penalty." A contrary view has, however, been taken by our court in Amrik Singh v. CWT [1988] 170 ITR 656, where it was held that, in proceedings for penalty initiated under section 18(1)(a) of the Act,....