Patna H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in cancelling the penalties imposed under s. 18(1)(a) of the WT Act, 1957, on the ground that no reasonable opportunity of being heard was given by the successor WTO before passing the order imposing penalties under s. 18(1)(a) of the aforesaid Act to the assessee for the asst. yrs. 1968-69 to 197071 ?
High Court Of Patna (Full Bench) Commissioner Of Wealth Tax vs. Jagdish Prasad Choudhary Sections WT 18(1)(a), WT 18(2), WT […]
