1975 (10) TMI 38

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....gether and are disposed by a common order. 2. The assessee in all the four appeals are sons of the late Balbhadra Prasad Gupta. Three of them, namely, Kumar Sao, Krishna Kumar Sao and Ganesh Prasad Sao are minors. The appeals are against the orders of the AAC cancelling penalties levied by the WTO under s. 18(1)(a) of the WT Act, for the asst. yr. 1970-71. 3. The returns of wealth of the abo....

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....is return voluntarily as soon as he came to know of his liability and had co-operated with the Department and paid the taxes promptly. In the circumstance stated above, they all requested that penalty proceedings may be dropped. The WTO did not consider the explanation given by them to be satisfactory. He, therefore, levied penalties amounting to Rs. 3,640 on Shri Kumar Sao, 3,160 on Shri Krishna ....

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....gh Bai and grandfather of these four person) died on 16th June, 1967. At that time, all the four assessees before us were minors. It was only in 1969 that one of the four assessees namely, Vijay Shankar attained majority. Thereupon, Smt. Narsingh Bai executed a power of attorney in his favour. He being the eldest of the four sons, also became Karta of the family consisting of his mother, himself a....