https://www.taxtmi.com/caselaws?id=9118 The court allowed the writ petitions challenging penalties imposed for late filing of returns under the Wealth-tax Act. It found the Commissioner erred in refusing relief under section 18(2A) and clarified the conditions for invoking such relief. Emphasizing penalties should only apply for deliberate defiance, not technical breaches, the court quashed the Commissioner's order for not considering the petitioner's reasonable cause for late filing. The court directed a rehearing of the revision petition without awarding costs. en-us Thu, 12 Jul 1973 00:00:00 +0530 Fri, 19 Jun 2009 16:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9118 The court allowed the writ petitions challenging penalties imposed for late filing of returns under the Wealth-tax Act. It found the Commissioner erred in refusing relief under section 18(2A) and clarified the conditions for invoking such relief. Emphasizing penalties should only apply for deliberate defiance, not technical breaches, the court quashed the Commissioner's order for not considering the petitioner's reasonable cause for late filing. The court directed a rehearing of the revision petition without awarding costs. Case-Laws Wealth-tax Thu, 12 Jul 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9118