TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Penalty on Minor-Assessee Deleted for Belated Return</h1> <h3>Maneesh Kumar (Minor). Versus Wealth-Tax Officer</h3> Maneesh Kumar (Minor). Versus Wealth-Tax Officer - ITD 018, 339, The penalty under section 18(1)(a) of the Wealth-tax Act was imposed on the minor-assessee by the WTO for a belated return filed by the guardian. However, as per the legal position, the minor cannot be penalized for an action he did not participate in. The penalty was deleted as no legal obligation was imposed on the minor or the guardian to file the return. The appeal succeeded.
TaxTMI 