Section 18

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

Madhya Pradesh H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in cancelling the penalties imposed by the WTO u/s. 18(1)(a) of the WT Act, 1957, in respect of the asst. yrs. 1970-71 and 1971-72, respectively, placing reliance on the circular of CBDT No. 78 F. No. 328/11/72-WT.

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High Court Of Madhya Pradesh Commissioner Of Wealth Tax vs. Suresh Chandra Badri Lal Section WT 18(1)(a) Asst. year 1970-71,

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

Punjab & Haryana H.C : Whether the CIT, while reducing or waiving the amount of penalty imposed or imposable on a person under cl. (i) of sub-s. (1) of s. 18 of the WT Act, 1957 (for short “the Act”), can ignore his recorded satisfaction to the statutory conditions embodied in s. 18B, while exercising discretion in that direction ?

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High Court Of Punjab & Haryana Smt. Parkash Devi vs. Commissioner Of Wealth Tax Sections WT 18(1)(a), WT 18B Asst.

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