1979 (9) TMI 103 - AT - Wealth-tax

Summary

The ITAT Jabalpur upheld the cancellation of a penalty imposed on the legal representative of a deceased assessee under section 18(1)(a) of the Wealth Tax Act, as per the decision of the learned AAC and supported by previous court rulings. The departmental appeal was dismissed. (Case: 1979 (9) TMI 103 - ITAT JABALPUR)