TMI Blog1985 (8) TMI 11X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee : " Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was right in holding that no appeal was maintainable before the Appellate Assistant Commissioner in view of the Commissioner of Income-tax's order under section 271(4A) of the Incometax Act ? " The material facts are these: The assessee is a wholesale vegetable vendor and for the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cond appeal before the Tribunal. It was contended by the authorised representative for the Department that the assessee having filed a petition before the Commissioner of Income-tax under section 271(4A) of the Act for waiver of penalty, the appeal preferred by the assessee before the Appellate Assistant Commissioner was not maintainable. The Tribunal, agreeing with the contention raised on behalf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner was maintainable. Under similar circumstances, dealing with the provisions of the Wealth-tax Act, 1957, wherein after imposition of penalty under section 18(1)(a) of the Wealth-tax Act, an application for waiver of penalty under section 18(2A) was made and rejected and the appeal was thereafter preferred, this court in Jagdish Agarwal v. CWT [1983] 143 ITR 941 (MP) and CWT v. Kekatpure Gi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... resaid two decisions of this court and the question referred has to be answered in favour of the assessee and against the Department by holding that under the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was not right in holding that no appeal was maintainable before the Appellate Assistant Commissioner in view of the orders under section 271(4A) of the Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X
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