1984 (12) TMI 94 - AT - Wealth-tax

Summary

The appeals arose from penalties imposed by the WTO for non-submission of returns in time for asst. yrs. 1968-69 to 1972-73. The penalties on the deceased assessee were deemed illegal, and the penalties were set aside. The WTO was directed to refund the penalties, if already collected. The appeals were allowed. (Case: Appellate Tribunal ITAT CALCUTTA-B, Citation: 1984 (12) TMI 94 - ITAT CALCUTTA-B)