https://www.taxtmi.com/caselaws?id=28458 The court quashed the Commissioner's refusal to waive penalties under section 18(2A) of the Wealth Tax Act for an old wealth-tax assessee who did not file returns, emphasizing that the belated filing without seeking an extension did not preclude the Commissioner's discretion. The court held that the Commissioner's decision based on the assessee's status and failure to request an extension was improper, allowing the writ petition, directing a review of the application under section 18(2A, and asserting jurisdiction under Article 226 to ensure proper discretion exercise. en-us Thu, 04 Mar 1982 00:00:00 +0530 Mon, 22 Feb 2010 17:29:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28458 The court quashed the Commissioner's refusal to waive penalties under section 18(2A) of the Wealth Tax Act for an old wealth-tax assessee who did not file returns, emphasizing that the belated filing without seeking an extension did not preclude the Commissioner's discretion. The court held that the Commissioner's decision based on the assessee's status and failure to request an extension was improper, allowing the writ petition, directing a review of the application under section 18(2A, and asserting jurisdiction under Article 226 to ensure proper discretion exercise. Case-Laws Wealth-tax Thu, 04 Mar 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28458