https://www.taxtmi.com/caselaws?id=65194 Penalty for failure to furnish a wealth-tax return was held unsustainable because service of the statutory notice under section 14(2) was not proved. The record contained no direct evidence of issue or service, the order sheet did not corroborate it, and the dates noted in the penalty order were unsupported. The return had been filed before the Commissioner under the voluntary disclosure scheme, and that filing was not disputed. On these facts, the statutory precondition for penalty was not established, and the assessee was entitled to the benefit of the scheme. en-us Mon, 21 Nov 1988 00:00:00 +0530 Mon, 14 Feb 2011 11:30:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65194 Penalty for failure to furnish a wealth-tax return was held unsustainable because service of the statutory notice under section 14(2) was not proved. The record contained no direct evidence of issue or service, the order sheet did not corroborate it, and the dates noted in the penalty order were unsupported. The return had been filed before the Commissioner under the voluntary disclosure scheme, and that filing was not disputed. On these facts, the statutory precondition for penalty was not established, and the assessee was entitled to the benefit of the scheme. Case-Laws Wealth-tax Mon, 21 Nov 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65194