https://www.taxtmi.com/caselaws?id=27219 The Tribunal canceled penalties imposed under section 18(1)(c) of the Wealth-tax Act for the assessment years 1967-68 and 1968-69, finding the original returns were filed voluntarily and in good faith. The Commissioner's attempts to challenge this decision were rejected as the Tribunal's factual findings were deemed thorough and not based on conjecture. The court upheld the Tribunal's decision, stating no legal questions arose from it, and dismissed the Commissioner's applications without awarding costs. en-us Fri, 23 Mar 1984 00:00:00 +0530 Thu, 11 Feb 2010 15:45:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27219 The Tribunal canceled penalties imposed under section 18(1)(c) of the Wealth-tax Act for the assessment years 1967-68 and 1968-69, finding the original returns were filed voluntarily and in good faith. The Commissioner's attempts to challenge this decision were rejected as the Tribunal's factual findings were deemed thorough and not based on conjecture. The court upheld the Tribunal's decision, stating no legal questions arose from it, and dismissed the Commissioner's applications without awarding costs. Case-Laws Wealth-tax Fri, 23 Mar 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27219