https://www.taxtmi.com/caselaws?id=10400 The High Court held the assessee liable for the entire delay period in filing wealth tax returns for assessment years 1982-83 and 1983-84. The Court emphasized the need for specific justifications for delays and rejected the argument that delays in income tax return filings could automatically justify delays in wealth tax return filings. The Court stated that each case should be examined based on its unique circumstances, highlighting that mere non-availability of income tax liability cannot excuse delays in filing wealth tax returns. en-us Tue, 24 Aug 2004 00:00:00 +0530 Thu, 07 Sep 2017 15:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10400 The High Court held the assessee liable for the entire delay period in filing wealth tax returns for assessment years 1982-83 and 1983-84. The Court emphasized the need for specific justifications for delays and rejected the argument that delays in income tax return filings could automatically justify delays in wealth tax return filings. The Court stated that each case should be examined based on its unique circumstances, highlighting that mere non-availability of income tax liability cannot excuse delays in filing wealth tax returns. Case-Laws Wealth-tax Tue, 24 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10400