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TMI Blog1985 (8) TMI 11X X X X Extracts X X X X X X X X Extracts X X X X ..... een referred for the decision of this court at the instance of 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: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... B " with the petition). The Revenue thereafter preferred a second 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aiver of penalty, the appeal to the Appellate Assistant Commissioner 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 Ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... opinion, the matter thus stands fully concluded by the aforesaid 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 v ..... X X X X Extracts X X X X X X X X Extracts X X X X
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