Penalty for non-cooperation in wealth-tax proceedings: fines for refusal to answer, sign, or produce documents, with hearing rights. Section 18A imposes penalties where a person bound in wealth-tax assessment proceedings refuses to answer questions, sign statements, or fails to attend or produce books or documents pursuant to a summons; separate daily penalties apply for failure to furnish information to the Assessing Officer. Reasonable cause is a defense to certain failures. Penalties are imposed by specified wealth-tax authorities according to the rank of the authority before whom the contravention occurred, and no penalty order may be passed without affording the person an opportunity to be heard.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Penalty for non-cooperation in wealth-tax proceedings: fines for refusal to answer, sign, or produce documents, with hearing rights.
Section 18A imposes penalties where a person bound in wealth-tax assessment proceedings refuses to answer questions, sign statements, or fails to attend or produce books or documents pursuant to a summons; separate daily penalties apply for failure to furnish information to the Assessing Officer. Reasonable cause is a defense to certain failures. Penalties are imposed by specified wealth-tax authorities according to the rank of the authority before whom the contravention occurred, and no penalty order may be passed without affording the person an opportunity to be heard.
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