Supreme Court of India
Smt. Harbans Kaur v. The Commissioner of Wealth-tax Jullundur
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From the headnote
JUDGMENT: (With CA Nos. 1335-36/81, 1337/81 1338/81) J U M N T THOMAS J. Appellants in these appeals were liable to penalty under section 18 of the Wealth Tax Act, 1957, (for short the Act’), for failure to file the returns in respect of the assessment years 1970-71, 1971-72, 1972-73, 1973-74, 1974-75 and 1975-76. When Parliament amended the Act and incorporated Section 18-8 by Taxation Laws (Amendment Act 1975) i.e.…
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