1996 (8) TMI 44

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.... By this petition under article 226 of the Constitution of India, the petitioner challenges an order dated June 15, 1982, a copy of which is annexure " 7 " to the writ petition passed by the Commissioner of Wealth-tax, Lucknow, whereby he rejected an application under section 18B of the Wealth-tax Act, 1957, for waiver of penalties levied under section 18(1)(a) for delay in the filing of the retur....

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....an individual. His case, as is evident from the assessment order for the assessment year 1972-73, a copy of which is annexure " 1 " to the writ petition, was that earlier there was a Hindu undivided family of which he was the karta and on a partition he received certain properties for his share which became his individual property and it was in that respect that the returns of wealth were filed by....

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.... who doubted the partition and thought that the Hindu undivided family still continued. It was for that reason that he made protective assessments on the individual assessee, that is, the petitioner. In such circumstances the penalties in question have also to be treated as protective and subject to the final decision in the case of the alleged Hindu undivided family. If it is held that the Hindu ....