COMMISSIONER OF WEALTH TAX Vs. AMOLAK SINGH JAIN

JUDGEMENT

(1.) This order will dispose of Wealth-tax References Nos. 6 to 11 of 1976, relating to the assessment years 1959-60 to 1964-65. The question referred by the Income Tax Appellate Tribunal for opinion of this court is mentioned in para 5 of the statement of the case which reads as under :

(2.) This question arises for opinion in the following circumstances as narrated in paragraph 3 of the statement of the case which is as under :

(3.) The Tribunal next proceeded to give its decision as under : We have given our due consideration to all the circumstances. In our opinion, the reason given by the Appellate Assistant Commissioner for setting aside the penalty orders cannot be sustained. As the narration of facts above shows, the Wealth-tax Officer had in each of these years issued two notices to the assessed requiring him to explain why penalties be not imposed for the delays in the submission of returns. He did not care to reply but instead chose to sit tight on the fence. To still hold that the Wealth-tax Officer had not provided sufficient opportunity to the assessed to explain the delays would be entirely erroneous.