https://www.taxtmi.com/caselaws?id=20477 The court dismissed petitions seeking to quash complaints under section 35B of the Wealth-tax Act, 1957 for wilful failure to furnish returns of wealth. The court found the allegations established a prima facie case, allowing the accused to contest during trial. It clarified that prosecution initiation instructions applied to the case amount, not the tax amount. Despite assessments being reopened and returns filed later, the court emphasized that wilful failure could only be determined at trial, maintaining the complaints' legal validity. All petitions were dismissed. en-us Fri, 30 Aug 1991 00:00:00 +0530 Sat, 14 Nov 2009 11:56:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20477 The court dismissed petitions seeking to quash complaints under section 35B of the Wealth-tax Act, 1957 for wilful failure to furnish returns of wealth. The court found the allegations established a prima facie case, allowing the accused to contest during trial. It clarified that prosecution initiation instructions applied to the case amount, not the tax amount. Despite assessments being reopened and returns filed later, the court emphasized that wilful failure could only be determined at trial, maintaining the complaints' legal validity. All petitions were dismissed. Case-Laws Wealth-tax Fri, 30 Aug 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20477