1981 (6) TMI 74

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....y order under s. 18(1)(a) of the WT Act, 1957even when CWT had rejected the normal voluntary disclosure petition under s. 18(2A) of the Act." 2. Since, in our view, no question of law arises out of the order of the Tribunal, we refuse to draw up the statement of the cases. The facts are that for the assessment years, under consideration, the assessee filed returns late. Hence the WTO, initiated penalty proceedings and issued show cause notices. The assessee in response contended that upto the asst. yr. 1967-68 though the assessee has been filing wealth-tax statements beginning from the year 1963, but did not file the returns as according to it its wealth was below the taxable limits. It was only on receiving the valuation report from the....

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....he CWT, MP-II, Bhopal for all these years on 23rd March, 1973 for waiver/reduction of penalties. The CWT disposed of this petition and passed an order under s. 18 (2B) of the WT Act on 12th March, 1976 as under: Asst. yr. 1971-72: It is admitted in the petition that for this year a notice was received by him and thereafter the return was filed. The disclosure was therefore not voluntary. The petition for this year is hence rejected. Asst. yrs. 1968-69, 1969-70, 1970-71 and 1972-73: It is reported by the WTO that full amount of tax relevant to these years have not been paid by the petitioner. It also appears that no satisfactory arrangement has been made by the petitioner for the payment of the taxes. Since one of the conditions is ....

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....those years. The AAC was, therefore, not justified in his conclusion that s. 18(2B) would be a bar to the maintainability of these appeals. On the contrary the decision of the Tribunal in the case of Smt. Tumbi Bai referred to above, fully supports the contentions of the appellant. We, therefore, respectfully follow the said order of the Tribunal and set aside the orders of the AAC, and restore the appeals to his file for fresh disposal in accordance with law on merits, after giving a reasonable opportunity to the appellant to place his contentions and evidence in support of the appeals. For statistical purposes these 5 appeals shall be treated as partly allowed". 5. Thus, on the facts and circumstances of the case, since the Tribunal ha....