https://www.taxtmi.com/caselaws?id=55424 The Tribunal allowed the appeal in a case involving the imposition of a substantial penalty for alleged late submission of a wealth-tax return. The appellant successfully demonstrated through circumstantial evidence, including filing dates of subsequent returns and wording in notices, that the return was filed on the claimed date. The Tribunal criticized the Department's oversight in issuing notices without verifying filings, ultimately deleting the penalty. The decision emphasized the burden of proof on the assessee and the significance of circumstantial evidence in such cases. en-us Tue, 05 Jun 1984 00:00:00 +0530 Sat, 27 Nov 2010 10:13:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55424 The Tribunal allowed the appeal in a case involving the imposition of a substantial penalty for alleged late submission of a wealth-tax return. The appellant successfully demonstrated through circumstantial evidence, including filing dates of subsequent returns and wording in notices, that the return was filed on the claimed date. The Tribunal criticized the Department's oversight in issuing notices without verifying filings, ultimately deleting the penalty. The decision emphasized the burden of proof on the assessee and the significance of circumstantial evidence in such cases. Case-Laws Wealth-tax Tue, 05 Jun 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55424