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2002 (12) TMI 51 - PUNJAB AND HARYANA HIGH COURTThis is a petition for quashing an order dated March 15, 1982 (annexure P6), passed by the Commissioner of Wealth-tax, Jullundar (respondent No. 1), declining the petitioner's prayer for waiver of penalty in terms of section 18B of the Wealth-tax Act, 1957 - It is also not the case of the respondents that the petitioner had filed returns after issuance of notice under section 14(2) of the Act or that the same had not been filed voluntarily and in good faith or that he had not co-operated in the assessment proceedings or that he had not paid or made satisfactory arrangement for payment of tax and/or interest in pursuance of the assessment order. Therefore, it must be held that there was no legal justification to reject the application of the petitioner. - the writ petition is allowed.
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