1983 (4) TMI 21

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....er the W. T. Act, 1957 (Central Act No. 27/57) (hereinafter referred to as " the Act For the assessment years 1971-72, 1974-75 and 1976-77, the petitioner filed her returns before the second WTO, Hubli (hereinafter referred to as " the WTO "), beyond the period provided by the Act and on an examination of them, the WTO completed the assessment and notices of demand were also issued. Some time t....

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....evant considerations and had not at all exercised the judicial discretion vested in him by s. 18B of the Act. Sri K. Srinivasan, learned counsel for the Revenue, sought to justify the impugned order. In his brief order the Commissioner has rejected the application made by the petitioner on the sole ground that there was delay in filing the returns, which was not at all in dispute. An appl....