https://www.taxtmi.com/caselaws?id=26974 The court allowed the petition, setting aside the Commissioner's order refusing to reduce or waive penalties for late filing of wealth-tax returns for assessment years 1965-66 to 1970-71. The returns were deemed voluntary as they were filed before notice u/s 14(2) of the Wealth-tax Act was issued. The court held that a single writ petition challenging penalties for multiple years was maintainable when the grounds of challenge were similar, remanding the matter for a fresh decision without costs. en-us Fri, 30 Nov 1984 00:00:00 +0530 Tue, 09 Feb 2010 17:57:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26974 The court allowed the petition, setting aside the Commissioner's order refusing to reduce or waive penalties for late filing of wealth-tax returns for assessment years 1965-66 to 1970-71. The returns were deemed voluntary as they were filed before notice u/s 14(2) of the Wealth-tax Act was issued. The court held that a single writ petition challenging penalties for multiple years was maintainable when the grounds of challenge were similar, remanding the matter for a fresh decision without costs. Case-Laws Wealth-tax Fri, 30 Nov 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26974