Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniita No. 291/Ind/2024(Ay: 2015-16) Bsm Shelter Estate India Ito 1(3), बनाम/ Private Limited, Indore Vs. 27/2/3, Gram Bhangarb, Near Mr-10, Indore (Pan: Aafcb3409E) (Assessee/Appellant) (Revenue/Respondent)
164 CTR 610 (J&K) has held that: "The validity of an assessment order which has attained finality cannot be challenged in an appeal against penalty. The appellate authority cannot entertain any challenge to the validity of the assessment order in an appeal against the order of penalty and appellate authority cannot declare a settled order as illegal and invalid