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TMI Blog1979 (10) TMI 71X X X X Extracts X X X X X X X X Extracts X X X X ..... ion was for waiver of the penalty imposable under s. 18(1)(a) of the Act. A similar application had been filed in relation to the assessment year 1972-73. The Commissioner dismissed that application also, following his order for the earlier years. That order is dated February 12, 1975, and is the subject matter of W.P. No. 2785/75. Facts are not in dispute. The returns for all these five assessment years had been filed on December 29, 1972. They had been filed before any notice under s. 14(2) or s. 17 of the Act had been issued. The assessments were completed by the WTO on January 22, 1973. It is pertinent to point out that the net wealth as declared by the assessee was accepted by the WTO and the assessment completed accordingly. The WTO i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aived. The Commissioner observed that there was a search conducted in the house of her husband on April 23, 1972, and she had not filed the returns soon thereafter but had waited till December, 1972. He also observed that the WTO had a discussion with the authorised representative of the assessee who was also the authorised representative of her husband in regard to the assessment of the latter and these returns had been filed thereafter. He concluded by saying : " In these circumstances, I am unable to consider the returns filed by the assessee as voluntary and before detection by the department. Even though no notice under section 17 was issued in this case, on the facts and circumstances of the case, I am not prepared to accept the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed earlier. The reason was that jewellery and other articles of personal use were not liable to be included in the computation of the net wealth and only by virtue of the amendment of the Act they had to be included. Even from the order of the Commissioner it is seen that he did not dispute that but for the inclusion of the value of the jewellery and silver articles, the wealth would be below the taxable limit for the first few years. This is not a case in which it could be said that just because there was search of the husband's house, the returns were filed as there were other relevant circumstances, viz., the amendment of the Act which would necessitate or impel a person to file the return. In Writ Petitions Nos. 5986 to 5988 of 1974 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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