https://www.taxtmi.com/caselaws?id=35721 The court held that the Wealth-tax Commissioner incorrectly interpreted section 18B by deeming the filing of returns at the WTO's instance as non-voluntary. The court quashed the order denying the waiver of penalties for assessment years 1972-73 to 1975-76 and instructed the Commissioner to reassess the applications based on the proper interpretation of section 18B. en-us Fri, 11 Sep 1981 00:00:00 +0530 Tue, 16 Mar 2010 12:48:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35721 The court held that the Wealth-tax Commissioner incorrectly interpreted section 18B by deeming the filing of returns at the WTO's instance as non-voluntary. The court quashed the order denying the waiver of penalties for assessment years 1972-73 to 1975-76 and instructed the Commissioner to reassess the applications based on the proper interpretation of section 18B. Case-Laws Wealth-tax Fri, 11 Sep 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35721