Section 18

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

Gauhati H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the calculation of penalty up to 31st March, 1969 was to be made under s. 18(1)(i) of the WT Act, 1957, as it originally stood from 1st April, 1965, to 31st March, 1969, as substituted w.e.f. 1st April, 1965, by s. 18 of the WT (Amendment) Act, 1964, and thereafter under s. 18(1)(i) as substituted by s. 24 of the Finance Act, 1969 ?

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High Court Of Gauhati T.K. Baruah vs. Commissioner Of Wealth Tax Section WT 18(1)(a) Asst. Year 1966-67, 1968-69 A. Raghuvir,

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

Madhya Pradesh H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in cancelling the penalties of Rs. 3,000 and Rs. 16,500 as imposed by the WTO under s. 18(1)(a) of the Act for the asst. yrs. 1971-72 and 1972-73, without taking into account the fact that the assessee was given opportunity by the AAC to give his explanation on the question of delay and to substantiate the same ?

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High Court Of Madhya Pradesh CIT vs. Ram Awatar Section WT 18(1)(a) Asst. Year 1971-72, 1972-73 P.C. Pathak & C.P.

Sec. 18(1)(a), Sec. 19(3), Section 18, Section 19

Allahabad H.C : Whether, on the facts and circumstances of the case, penalty under s. 18(1)(a) could be imposed on a legal heir, in view of the specific omission of ss. 18 and 16 from s. 19(3) in Chapter V of the WT Act, determining the liability and tax of a deceased person payable by the legal representative ?

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High Court Of Allahabad Ved Prakash Narang Vs. Commissioner Of Wealth Tax Section WT 18(1)(a), WT 19(3), WT 19A Asst.

Sec. 18(1)(a), Section 18, Section 27

Punjab & Haryana H.C : Whether, on the facts and in the circumstances of the case, the Tribunal is right in law in cancelling the penalty by holding that the delayed completion of the accounts of the firm constituted a reasonable cause for the delay in the filing of the wealth-tax return of the assesseepartner without requiring him to prove that he was diligent and vigilant and made all efforts to get the accounts of the firm completed in time ?

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High Court Of Punjab & Haryana Commissioner Of Wealth Tax vs. Kishan Dev Section WT 18(1)(a), WT 27 Asst. Year

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