COMMISSIONER OF WEALTH TAX Vs. MAHARAJA DALJIT SINGHJI

JUDGEMENT

(1.) THE Tribunal, Ahmedabad Bench 'B' has referred the following question of law Under Section 27(2) of the WT Act, 1957 (the Act), at the instance of the CWT, Gujarat -II, Ahmedabad :

(2.) HEARD Mr. M.R. Bhatt, learned senior standing counsel appearing on behalf of the applicant -Revenue. Though served, there is no appearance on behalf of the respondent -assessee.

(3.) THE assessee carried the matter in appeal before the AAC who passed two separate orders and reduced the penalty by directing the WTO to recompute the penalty for the period 13th March, 1981 to 8th March, 1983 for asst. yr. 1978 -79 and for the period 1st April, 1982 to 9th Aug., 1983 for asst. yr. 1979 -80. The Revenue challenged the orders of AAC before the Tribunal, who, for the reasons stated in its order dt. 1st Dec, 1989, upheld the orders of the AAC.