1989 (3) TMI 74

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.... P. R. GOKULAKRISHNAN C. J. -Rule. Mr. R. P. Bhatt, appears and waives service of rule. This special civil application is directed against the order passed by the Commissioner of Wealth-tax which is at annexure "A-5" to the special civil application. The petitioner herein filed a petition under section 18B of the Wealth-tax Act for waiving the penalty levied under section 18(1)(a) for the asses....

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....g for the petitioners, submits that the tax payable for the years 1967-68, 1968-69 and 1969-70 comes to Rs. 68, Rs. 205 and Rs. 257, respectively. It has also been brought to our notice that the penalty levied is Rs. 1,400, Rs. 1,850 and Rs. 8,480, respectively, for the years 1967-68, 1968-69 and 1969-70. Mr. Pathak, for the petitioners, also states that he is having the challans for the payment o....

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....e can be remanded to the file of the Commissioner of Wealth-tax in order to pass a fresh order after giving an opportunity to the petitioners to place their case. It is for the Commissioner of Wealth-tax to discuss and decide on the facts and circumstances of the case as to whether the petitioners are entitled for waiver of the penalty levied under section 18 ( I ) (a) of the Wealth-tax Act for th....