THAKURI DEVI Vs. COMMISSIONER OF WEALTH TAX

JUDGEMENT

(1.) THESE three references arise out of the same set of facts and are inter-related. Hence, all of them are being disposed of by a common judgment.

(2.) THE assessees are Smt. Thakuri Devi, Smt. Shanti Devi and Smt. Parwati Devi. For the assessment year 1971-72, a notice under Section 14(2) of the W.T. Act, 1957, was issued to these assessees and they should have filed their returns of total wealth by June 30, 1971. THEy, however, filed the returns on August 17, 1972. THE WTO, after completing the assessments, initiated penalty proceedings under Section 18(1)(a) of the Act. Pursuant to that notice no reply was filed by these assessees and the WTO imposed penalty in the sums of Rs. 24,728, Rs. 27,187 and Rs. 28,690 on the three aforesaid assessees, respectively.

(3.) NOW, at the instance of the Revenue, the following question has been referred to this court for its opinion in each of these three cases :