1978 (8) TMI 104

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....essee filed the return of net wealth on 12th Aug., 74 whereas it was due on or before 30th June, 1974. The W.T.O. initiated penalty proceeding under s. 18(1)(A) for the belated filings of the return and proceeded to levy a penalty of Rs. 233 under that section. 2. The matter was taken up in appeal before the A.A.C. before whom it was argued that the show cause notice was vague and the actual ch....

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....at a cyclostyled penalty order was issued wherein even the inapplicable sentences were not properly scored off. The show cause notice also did not indicate the exact offence said to have been committed by the assessee. Apart from this, it was argued that the return of net-wealth could not be filed on or before 30th June,1974 as the accountant could not complete the books of account in view of the ....

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....se notice was issued without exercising the elementary care of cancelling the inapplicable sentences. The show cause notice mentions some defaults and the W.T.O. should have scored off the defaults which were not applicable to the assessee. This was not done. This alone would render the W.T.O.'s action vulnerable. However the W.T.O. proceeded to levy the penalty by issuing a cyclostyled order with....