https://www.taxtmi.com/caselaws?id=37173 The High Court set aside the Commissioner's decision dismissing the petitioner's applications challenging the dismissal of their petitions under section 18(2A) of the Wealth-tax Act for certain assessment years. The court held that the returns filed in the status of an HUF were voluntary, not under compulsion as misunderstood by the Commissioner. Referring to previous judgments, the court emphasized that filing returns before the issuance of a notice under section 17 should be deemed voluntary. As no notice was issued to the petitioner in the status of HUF, the returns were considered voluntary, leading to the Commissioner's order being overturned for fresh consideration. en-us Wed, 13 Dec 1978 00:00:00 +0530 Sat, 27 Mar 2010 11:09:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37173 The High Court set aside the Commissioner's decision dismissing the petitioner's applications challenging the dismissal of their petitions under section 18(2A) of the Wealth-tax Act for certain assessment years. The court held that the returns filed in the status of an HUF were voluntary, not under compulsion as misunderstood by the Commissioner. Referring to previous judgments, the court emphasized that filing returns before the issuance of a notice under section 17 should be deemed voluntary. As no notice was issued to the petitioner in the status of HUF, the returns were considered voluntary, leading to the Commissioner's order being overturned for fresh consideration. Case-Laws Wealth-tax Wed, 13 Dec 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37173