9911796707
TMI Blog1981 (4) TMI 30X X X X Extracts X X X X X X X X Extracts X X X X ..... ance 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, 1973-74 and 1974-75, before 30th day of June, 1972, 1973 an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 The department, as well as the assessee knew about the net we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers 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 to do so because it was purely a volitional act on the part of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his provision has to be liberally construed. The Commissioner has put a very narrow construction, which is not Supported even by the dictionary meaning of the word 'voluntary'. The above ratio fully applies to this case. Consequently, I allow this writ petition, set aside the order dated 15th January, 1980, annex. P-2, passed by the Commissioner and remand the case to him for a fresh decision in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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