COMMISSIONER OF WEALTH TAX Vs. SUDHA DEVI KHAITAN

JUDGEMENT

(1.) Tax Cases Nos. 2 and 3 of 1983 relate to the assessment years 1970-71 and 1971-72, respectively. They have come to this court on reference made under Section 27(1) of the Wealth-tax Act, 1957. In both cases an identical question arises from the same set of facts and law. These two cases, therefore, have been heard together and are being disposed of by this common judgment.

(2.) On September 9, 1975, notices under Section 17 of the Wealth-tax Act were issued to the assessee for the two assessment years. She filed her returns for the two years on September 17, 1975. The question as to whether the returns were filed in response to the notices has been a matter of some controversy ; according to the assessee she did not receive the notices and the returns were filed by her on her own.

(3.) In the returns filed she declared wealth valued at Rs. 1,34,228 for the assessment year 1970-71 and Rs. 1,46,142 for the assessment year 1971-72.