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<h1>High Court directs Tribunal to refer jurisdiction issue under Wealth-tax Act. Penalties canceled, costs awarded.</h1> The High Court of Orissa directed the Tribunal to make a reference under section 27(3) of the Wealth-tax Act regarding the jurisdiction of the Inspecting ... Change Of Law, Penalty, Wealth Tax The High Court of Orissa directed the Tribunal to make a reference under section 27(3) of the Wealth-tax Act regarding the jurisdiction of the Inspecting Assistant Commissioner to impose penalties under section 18(1)(c) in light of the Taxation Laws (Amendment) Act, 1975. The penalties imposed by the Commissioner were canceled based on previous court decisions. The assessee was awarded costs for the references.
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