https://www.taxtmi.com/caselaws?id=288806 The Tribunal vacated the penalty imposed by the Wealth-tax Officer under the Wealth-tax Act, citing the invalidity of the show-cause notice as "ab initio void." The Tribunal found the penalty unsustainable and dismissed the revenue's application, as the order did not raise a question of law warranting reference to the High Court. The Tribunal's decision was based on factual findings regarding the notice's invalidity, emphasizing no estoppel against law. en-us Fri, 16 Aug 1985 00:00:00 +0530 Tue, 30 Jun 2020 12:56:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288806 The Tribunal vacated the penalty imposed by the Wealth-tax Officer under the Wealth-tax Act, citing the invalidity of the show-cause notice as "ab initio void." The Tribunal found the penalty unsustainable and dismissed the revenue's application, as the order did not raise a question of law warranting reference to the High Court. The Tribunal's decision was based on factual findings regarding the notice's invalidity, emphasizing no estoppel against law. Case-Laws Income Tax Fri, 16 Aug 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288806