https://www.taxtmi.com/caselaws?id=66960 The Appellate Tribunal ITAT Indore ruled in appeals against penalties under s. 18(1)(a) of the Wealth-tax Act. It found the service of notices under s. 14(2) defective as they were not served on the appellant. Emphasizing the necessity of valid service, the Tribunal overturned penalties based on alleged service deficiencies. The Tribunal also noted insufficient examination of reasons for filing delays and inadequacies in the show cause notice process. Ultimately, the Tribunal declined to remand the case due to limitations, leading to the deletion of penalties imposed on the appellant. en-us Thu, 19 Oct 1978 00:00:00 +0530 Tue, 08 Mar 2011 13:15:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66960 The Appellate Tribunal ITAT Indore ruled in appeals against penalties under s. 18(1)(a) of the Wealth-tax Act. It found the service of notices under s. 14(2) defective as they were not served on the appellant. Emphasizing the necessity of valid service, the Tribunal overturned penalties based on alleged service deficiencies. The Tribunal also noted insufficient examination of reasons for filing delays and inadequacies in the show cause notice process. Ultimately, the Tribunal declined to remand the case due to limitations, leading to the deletion of penalties imposed on the appellant. Case-Laws Wealth-tax Thu, 19 Oct 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66960