Penalty Upheld Under Wealth-tax Act Sec 18(1)(c) for Late Tax Return Filing After Detection, Not Voluntarily Filed.

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....Penalty u/s 18(1)(c) of the W.T. Act - the filing of the return was not a voluntary one but after detection by the department. In none of those cases there was detection of unaccounted cash or other assets prior to issue of notice u/s.17 - Levy of penalty confirmed - AT....