1977 (3) TMI 28

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..... ia, is directed against the order dated October 20, 1974, passed by the Commissioner of Wealth-tax, Kanpur (hereinafter referred to as "the Commissioner"). The petitioner, M/s. Babulal Jiwan Ram Co., had been assessed to wealth-tax. The Wealth-tax Officer had levied a penalty on it for late submission of its return. It (the petitioner) had made an application to the Commissioner for waiving su .....

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..... observations made by your honour in aforesaid letter do not find any place in the order of the Wealth-tax Officer." The petitioner did not appear either in person or through counsel before the Commissioner on the date fixed for hearing. In the impugned order, the Commissioner has stated that since the members of the petitioner-Hindu undivided family, M/s. Babulal Jiwan Ram Co., and the memb .....

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..... ed family or an association of persons. In this petition, we are concerned only with the question whether the order of the Commissioner can be said to suffer from any error apparent on the face of the record. As stated earlier, the petitioner did not choose to avail itself of the opportunity to appear before the Commissioner and to show cause against his proposal to reject its application under .....

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