https://www.taxtmi.com/caselaws?id=20552 Prosecution under the Wealth-tax Act was treated as unsustainable where the notice under section 17 did not comply with the amended requirement of allowing not less than thirty days to file the return. The notice relied upon by the department was either undated or fixed a much shorter response time, which was inconsistent with the statutory mandate. The reasoning also treated the absence of a proper opportunity of hearing as a breach of natural justice. On that basis, the complaint and consequential proceedings were quashed. en-us Thu, 04 Feb 1993 00:00:00 +0530 Sat, 14 Nov 2009 16:20:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20552 Prosecution under the Wealth-tax Act was treated as unsustainable where the notice under section 17 did not comply with the amended requirement of allowing not less than thirty days to file the return. The notice relied upon by the department was either undated or fixed a much shorter response time, which was inconsistent with the statutory mandate. The reasoning also treated the absence of a proper opportunity of hearing as a breach of natural justice. On that basis, the complaint and consequential proceedings were quashed. Case-Laws Wealth-tax Thu, 04 Feb 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20552