1982 (9) TMI 244

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..... , for answering the following question : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that an appeal before the AAC was maintainable against WTO's penalty order passed under s. 18 (1)(a) of the WT Act, 1957, irrespective of the fact that the CWT had dismissed the petition filed by the assessee for waiver or reduction of penalty under s. .....

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..... o rejected the appeals holding that as the CWT had passed an order under s. 18 (2A), an appeal to the AAC was not competent. Against this order of the AAC, the assessee went up in appeal to the Tribunal which took the view that in spite of the fact that the CWT had passed order under s. 18 (2A), still appeal to the AAC is competent and, therefore, sent back the appeals to the AAC for disposal in a .....

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