Delhi H.C : Whether, on the facts and circumstances of the case, the Tribunal was right in law in upholding the levy of penalty under s. 18(1)(a) to the tune of Rs. 18,100?

High Court Of Delhi

Brig. Gurbux Singh vs. Commissioner Of Wealth Tax

Section 256(2)

B.N. Kirpal & C.L. Chaudhary, JJ.

WT Case No. 45 of 1984

31st July, 1989

Counsel Appeared

O.P. Vaish, Santosh Aggarwal & Viney Vaish, for the Assessee : D.K. Jain & O.P. Verma, for the Revenue

B.N. KIRPAL, J:

Heard.

In our opinion, the following two questions of law arise in this, case and the same should be referred :

“1. Whether, on the facts and circumstances of the case, the Tribunal was right in law in upholding the levy of penalty under s. 18(1)(a) to the tune of Rs. 18,100?

2. Whether the Tribunal is right in coming to the conclusion that the return of wealth was filed by the assessee on 31st Jan., 1973″

The Tribunal should state the case and refer the aforesaid questions of law to this Court.

[Citation :181 ITR 185]

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