1981 (4) TMI 30

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....er arts, 226/227 of the Constitution of India for the issuance of a writ of certiorari quashing the order, annex. P-2. The facts giving rise to this petition may be briefly stated. The petitioner, who is a retired Major from the Army and an old man, could not filed his wealth-tax returns under s.14(1) of the W.T. Act, 1957 (hereinafter to be called "the Act"), for the assessment years 1972-73, ....

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....he ground that the wealth declared by the petitioner was not voluntary, though it was in good faith. The petitioner admittedly had made the returns of wealth before the issuance of any notice under s. 14 or s. 17 of the Act. The Commissioner declined the application holding that the returns were not filed voluntarily, because the petitioner was already an assessee for the assessment year 1970-7l T....

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....sel for the parties and perused the record. In my view the orders of the Commissioner are not sustainable in law. Admittedly no notices under section 139(2) or s. 148 of the Act had been issued to the petitioners when they filed the returns and made disclosures of their income. They had on their own accord submitted these returns and made the disclosures. Nobody had asked, much less coerced them t....