https://www.taxtmi.com/caselaws?id=37191 The Court overturned the Commissioner's decision and quashed the orders rejecting the petitioner's applications for penalty waiver under section 18(2A) of the Wealth-tax Act. It was held that the filings were voluntary and met the statutory requirements. The Commissioner was instructed to reassess the applications promptly, with the petitioner being awarded costs for the petitions, including advocate's fees. en-us Thu, 25 Oct 1979 00:00:00 +0530 Sat, 27 Mar 2010 11:58:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37191 The Court overturned the Commissioner's decision and quashed the orders rejecting the petitioner's applications for penalty waiver under section 18(2A) of the Wealth-tax Act. It was held that the filings were voluntary and met the statutory requirements. The Commissioner was instructed to reassess the applications promptly, with the petitioner being awarded costs for the petitions, including advocate's fees. Case-Laws Wealth-tax Thu, 25 Oct 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37191