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Section 18

Punjab & Harayana H.C : The petitioner has challenged order Annexure P6 mainly on the ground that respondent No. 1 has erred in rejecting his application for waiver ignoring the fact that WTO had not initiated proceedings under s. 18(1)(c) of the Act

Avijit Das / December 10, 2002

High Court Of Punjab & Harayana Amar Nath vs. Commissioner Of Wealth Tax & Anr. Sections WT 18(1)(a), WT 18(2A), […]

Sec. 18(1)(a), Section 18

Rajasthan H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in deleting the penalty of Rs. 19,837 (for asst. yr. 1973-74) Rs. 11,570 (for asst. yr. 1974-75) levied under s. 18(1)(a)

Avijit Das / February 19, 2002

High Court Of Rajasthan : Jaipur Bench Commissioner Of Wealth Tax vs. Sardar Harnam Singh Section WT 18(1)(a) Asst. Year

Sec. 18(1)(a), Section 18, Wealth Tax Act

Madras H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in directing the AO to recompute the penalty under s. 18(1)(a) of the WT Act, 1957?

Avijit Das / February 4, 2002

High Court Of Madras Commissioner Of Wealth Tax vs. Smt. Sujatha Venkateswaran Sections WT 18(1)(a) Asst. Year 1984-85 V.S. Sirpurkar

Section 18, Wealth Tax Act

Delhi H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the assessee was not liable for penalties under s. 18(1)(a) of the WT Act, 1957 ?

Avijit Das / September 7, 2000

High Court Of Delhi Commissioner Of Wealth Tax vs. Smt. Angira Devi Gupta Sections WT 18(1)(a) Asst. Year 1970-71, 1971-72,

Sec. 18(1)(c), Section 18

Delhi H.C : Whether, on the facts and circumstances of the case the Tribunal was right in cancelling the penalty of Rs. 25,000 levied under s. 18(1)(c) of the WT Act, 1957?

Avijit Das / July 4, 2000

High Court Of Delhi CIT vs. Mrs. Kuku Narang Section WT 18(1)(C) Asst. Year 1971-72 Arijit Pasayat, C.J. & D.K.

Sec. 18(1)(a), Sec. 18(2), Sec. 39, Section 18

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 ?

Avijit Das / May 19, 1994

High Court Of Patna (Full Bench) Commissioner Of Wealth Tax vs. Jagdish Prasad Choudhary Sections WT 18(1)(a), WT 18(2), WT

Sec. 18(1)(a), Sec. 23(5), Section 18, Section 23, Wealth Tax Act

Orissa H.C : Whether, on the facts and in the circumstances of the case, the non-issue of the show-cause notice by the AAC before directing enhancement was a procedural irregularity which was a curable defect or it was a legal infirmity making her order a nullity ?

Avijit Das / August 3, 1990

High Court Of Orissa Pranakrushna Swain vs. Commissioner Of Wealth Tax Sections WT 18(1)(a), WT 23(5) S.C. Mohapatra & J.M.

Sec. 18(1)(a), Sec. 18(2), Wealth Tax Act

Patna H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the assessee was not given reasonable opportunity of being heard by Sri Ajat Shatru, the succeeding WTO, as required under s. 18(2) of the WT Act, 1957, and so the penalty orders passed by him for the asst. yrs. 1970-71 to 1972-73 under s. 18(1)(a) were invalid and so were rightly cancelled by the AAC ?

Avijit Das / July 25, 1990

High Court Of Patna Commissioner Of Wealth Tax vs. Gillairam Suggiram Section WT 18(1)(a), WT 18(2), WT 39 Asst. Year1970-71,

Sec. 35B, Section 15, Section 18, Section 35

Delhi H.C : Whether the criminal proceedings should be quashed or not in case the assessment order on the basis of which the criminal proceedings were brought had been set aside.

Avijit Das / March 16, 1990

High Court Of Delhi Jagat Singh vs. Wealth Tax Officer Sections WT 14(2), WT 15, WT 18(1)(a), WT 35B Asst.

Sec. 18(1)(a), Sec. 18(2), Section 18

Gujarat H.C : The petitioner herein filed a petition under s. 18B of the WT Act for waiving the penalty levied under s. 18(1)(a) for the asst. yrs. 1967-68,1968-69 and 1969-70.

Avijit Das / March 20, 1989

High Court Of Gujarat Bhailal Punamchand Gandhi & Anr. vs. Commissioner Of Wealth Tax Section WT 18(1)(a), WT 18B, WT

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