1978 (12) TMI 22 - HC - Wealth-tax

Summary

Issues involved: Application filed u/s 18(2A) of the Wealth-tax Act challenging dismissal by CWT for assessment years 1967-68, 1968-69, and 1969-70.

Summary:
The petitioner filed applications challenging the dismissal of their petitions under section 18(2A) of the Wealth-tax Act for certain assessment years. The Commissioner rejected the applications on the ground that the returns were not filed voluntarily. However, it was established that the returns were filed in the status of an HUF after initially being filed as an individual, and assessments were completed accordingly. The Commissioner's decision was based on a misunderstanding of the facts, as the returns in the status of HUF were not filed under compulsion but voluntarily. The High Court referred to previous judgments emphasizing that if returns are filed before the issuance of a notice under section 17 of the Act, the filing should be considered voluntary. Since no notice was issued to the petitioner in the status of HUF, the court held that the returns were indeed voluntary. The Commissioner's order was set aside, directing a fresh consideration of the application on the basis that the returns were filed voluntarily.