https://www.taxtmi.com/caselaws?id=27361 The Bombay High Court, in a case challenging penalties imposed under sections 18(1)(a) and 18(1)(c) of the W.T. Act, 1957, upheld the Commissioner of Wealth-tax's decision not to waive the penalties under section 18(1)(a) for late filing of returns. The court emphasized the discretionary nature of the Commissioner's decision and dismissed the petition, ruling that the Commissioner's order was not arbitrary. The petitioner's appeal against penalties under section 18(1)(c) for certain assessment years was allowed by the Income-tax Appellate Tribunal, but the court declined to entertain the challenge for another assessment year due to a pending appeal. en-us Fri, 16 Dec 1983 00:00:00 +0530 Fri, 12 Feb 2010 13:22:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27361 The Bombay High Court, in a case challenging penalties imposed under sections 18(1)(a) and 18(1)(c) of the W.T. Act, 1957, upheld the Commissioner of Wealth-tax's decision not to waive the penalties under section 18(1)(a) for late filing of returns. The court emphasized the discretionary nature of the Commissioner's decision and dismissed the petition, ruling that the Commissioner's order was not arbitrary. The petitioner's appeal against penalties under section 18(1)(c) for certain assessment years was allowed by the Income-tax Appellate Tribunal, but the court declined to entertain the challenge for another assessment year due to a pending appeal. Case-Laws Wealth-tax Fri, 16 Dec 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27361