1979 (9) TMI 103

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....enalty of Rs. 810 levied by the WTO under s.18(1) (a) on the ground that penalty could not be imposed on the legal representative of the defaulting assessee. 2. Assessee, Late Shri Chooramal filed his return of wealth beyond the time as prescribed under the Act. The assessment was completed on 18th Feb., 1974 and notice of penalty was served on the assessee on 9th April, 1974. However, the asse....