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<h1>High Court directs Tribunal on penalty validity & filing date in a wealth return case</h1> 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 ... Reference, Wealth Tax Case: 1989 (7) TMI 45 - DELHI High CourtJudges: B. N. KIRPAL, C. L. CHAUDHARYThe court identified two questions of law:1. Validity of penalty under section 18(1)(a) of Rs. 18,1002. Filing date of wealth return by assessee as January 31, 1973Tribunal instructed to refer these questions to the court.