Wealth-tax Act, 1957 : Order under s. 13(1) : Direction to WTO and IAC not to initiate penalty proceedings under s. 18(1)(a) or 18(1)(c) in respect of any assessment year up to and including assessment year 1985-86

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..... c) in respect of any assessment year up to and including assessment year 1985-86 Circular No.Nil Dated 14/2/1986 ORDER In exercise of the powers confered by sub-section (1) of section 13 of the Wealth-tax Act, 1961 (27 of 1957), the Central Board of Direct Taxes hereby directs that the Wealth-tax Officer and the Inspecting Assistant Commissioner of Wealth-tax shall not initiate any proceeding .....

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