https://www.taxtmi.com/circulars?id=9186 Penalty orders under the Wealth-tax Act must expressly state when the explanation to the penal provision is attracted; the Board's prior instruction to mention the explanation in penalty orders applies mutatis mutandis to penalties under section 18(1)(c) so that departmental appeals can be effectively pursued. en-us Fri, 05 May 1978 00:00:00 +0530 Thu, 02 Jun 2011 18:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9186 Penalty orders under the Wealth-tax Act must expressly state when the explanation to the penal provision is attracted; the Board's prior instruction to mention the explanation in penalty orders applies mutatis mutandis to penalties under section 18(1)(c) so that departmental appeals can be effectively pursued. Circulars Income Tax Fri, 05 May 1978 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9186