1993 (6) TMI 40 - HC - Income Tax

Summary

The High Court of Kerala allowed the Revenue's revision petition, stating that the Appellate Assistant Commissioner had jurisdiction to entertain the appeal and cancel the penalty imposed on the assessee under section 17A(3) of the Agricultural Income-tax Act. The Appellate Tribunal erred in holding the appeal as not maintainable and should have allowed the Revenue's appeal. The matter is remitted back to the Appellate Tribunal for appropriate orders. (Case citation: 1993 (6) TMI 40 - Kerala High Court)