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    <title>1989 (11) TMI 105 - ITAT JAIPUR</title>
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    <description>The appeal challenged the penalty imposed under section 18(1)(A) of the Wealth Tax Act for the assessment year 1974-75. The Appellate Tribunal found that the penalty order was void due to violations of natural justice principles, specifically the failure to issue proper notices by the successor WTO. Relying on legal precedents, the Tribunal directed the deletion of the penalty, emphasizing the importance of adhering to natural justice in administrative proceedings. The appeal was allowed, and the penalty was removed.</description>
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      <description>The appeal challenged the penalty imposed under section 18(1)(A) of the Wealth Tax Act for the assessment year 1974-75. The Appellate Tribunal found that the penalty order was void due to violations of natural justice principles, specifically the failure to issue proper notices by the successor WTO. Relying on legal precedents, the Tribunal directed the deletion of the penalty, emphasizing the importance of adhering to natural justice in administrative proceedings. The appeal was allowed, and the penalty was removed.</description>
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