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of <h1>Penalty Overturned by ITAT Delhi-E for Belated Wealth Tax Return due to Valuation Issues</h1> <h3>RADHEY SHAYAM GUPTA. Versus WEALTH TAX OFFICER.</h3> RADHEY SHAYAM GUPTA. Versus WEALTH TAX OFFICER. - TTJ 029, 109, The Appellate Tribunal ITAT Delhi-E overturned the penalty imposed on the assessee for filing a belated wealth tax return, citing reasonable cause due to valuation issues. The Tribunal deleted the penalty, stating that the belated filing was justified. The appeal was successful. (Case citation: 1987 (1) TMI 177 - ITAT DELHI-E)
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