1979 (7) TMI 163

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....wealth-tax returns of the assessee for the asst. yrs. 1968-69, 1969-70 and 1970-71 were due on 30th June, 1968, 30th June, 1969 and 30th June, 1970. The same were, however, filed on 29th Oct., 1970. 3. For late submission of the returns of his wealth, penalty proceedings were initiated against the assessee. A show-cause notice under s. 18(2) of the WT Act, 1957 was issued by Shri M. P. Dubey, W....

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....ed by Shri M. P. Dubey, WTO, for 8th May, 1973, but penalty orders were not passed by Shri M. P. Dubey on 8th May, 1973 and the case remained pending during the long period of about two years. It is emphatically contended by him that Shri C. Merwar, WTO who finally imposed the penalties on the assessee on 26th March, 1975, should have given an opportunity of being heard to the assessee and, this h....

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....in the absence of any explanation for the delay in filing the return of his wealth. 6. After going through the record and hearing the learned representative of the parties, we are inclined to accept these appeals on the short ground that no reasonable opportunity of being heard was given by Shri C. Merwar, WTO to the assessee before imposing the penalties on him. Though Shri M.P. Dubey, WTO, is....