Court :
HC
Brief :
Held by Ho"ble Court that the application for extension of time submitted by the assessee and the reply to the show cause notice was not considered by the AO while levying the penalty for not furnishing the wealth-tax return with in due date as evident from the facts present, hence the penalty order passed by the AO is not sustainable.
Citation :
Bal Krishan Shoor Vs. C.W.T.
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