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TMI Blog1980 (9) TMI 109X X X X Extracts X X X X X X X X Extracts X X X X ..... volved being similar, both these appeals are considered together and disposed of by a common order. 2. Facts involved and the action taken by the WTO in respect of these two asst. yrs are quite interesting and it will be necessary to deal with them briefly. The assessee filed WT returns of two years in the status of HUF but the WTO after elaborate discussion in the two assessment orders similarl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y impassable on that basis. After adopting the status of HUF for the asst. yrs. 1970-71 and 1971-72 by his order dt. 4th Dec., 1978, the WTO imposed two penalties under s. 15B(3) of the WT Act for the asst. yrs. 1972-73 and 1973-74 and in those orders in the title he indicated the status as HUF. Later on, the WTO passed another order for these two asst. yrs. dt. 11th July, 1979 after receipt of of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under s. 18(1)(a) vide his order dt. 3rd May, 1979 and has directed to recompute the same in accordance with the said order. The mistake is apparent from the record and is being rectified as under": The second thing to note is that the WTO was passing the order also under s. 35 in order to rectify a mistake apparent from the record about the status. This action of the WTO means that by invoking ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t to be imposed by taking a different status of HUF. This change of status is neither open to AAC nor to the WTO to make. Such penalties, in our opinion, are, therefore, not sustainable in the eye of law and the authorities cited by the assessee support his case. Accordingly, we delete the penalties sustained after order of the AAC and allow the assessee's appeals. 4. The assessee's counsel also ..... X X X X Extracts X X X X X X X X Extracts X X X X
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