https://www.taxtmi.com/caselaws?id=26333 Questions of law were found to arise from the Tribunal's order concerning penalty under section 18(1)(a) of the Wealth-tax Act, including the maintainability of the Department's appeal, the assessee's liability to penalty despite being described as an individual, and the validity of notice under section 18(2). On that basis, the High Court directed the Tribunal to state the case and refer those questions for decision, treating the reference as maintainable in favour of the assessee. en-us Fri, 25 Jul 1986 00:00:00 +0530 Thu, 04 Feb 2010 12:38:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26333 Questions of law were found to arise from the Tribunal's order concerning penalty under section 18(1)(a) of the Wealth-tax Act, including the maintainability of the Department's appeal, the assessee's liability to penalty despite being described as an individual, and the validity of notice under section 18(2). On that basis, the High Court directed the Tribunal to state the case and refer those questions for decision, treating the reference as maintainable in favour of the assessee. Case-Laws Wealth-tax Fri, 25 Jul 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26333