High Court directs Tribunal on penalty validity & filing date in a wealth return case

The Delhi High Court instructed the Tribunal to refer two questions of law regarding the validity of a penalty under section 18(1)(a) of Rs. 18,100 and the filing date of a wealth return by the assessee as January 31, 1973.

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Case: 1989 (7) TMI 45 - DELHI High Court
Judges: B. N. KIRPAL, C. L. CHAUDHARY
The court identified two questions of law:
1. Validity of penalty under section 18(1)(a) of Rs. 18,100
2. Filing date of wealth return by assessee as January 31, 1973
Tribunal instructed to refer these questions to the court.

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