file of the II WTO, Hubli Circle, Hubli (hereinafter referred to as "the WTO"), who is the common respondent in these cases ... Kemptur filed his returns under the Act before the WTO, who on their examination, by his orders dated December
calendar year. As per the norms fixed by the Settlement Commission, the WTO decided the valuation of Bangalore Palace for the asst ... building Rs. 60,48,750. The WTO adopted the same valuation for the block period of three years commencing from asst
Rejecting the claim made in the returns filed, the WTO had assessed the wealth of the assessee in the status of individual and charged wealth ... such return. Subsequently, a notice came to be issued by the WTO, inter alia, directing the assessee to file its wealth-tax returns
being 60% of the disclosed amount. Thereafter, the WTO issued notices under s. 17 of the Wealth-tax Act, in respect of the assessment years ... notice.
4. In the course of the enquiry held by the WTO subsequent to the issue of the said notices, the assessee furnished information
returns had been filed beyond the prescribed time, the WTO initiated proceedings under s. 18(1)(a) and issued notice to the assessee fixing ... application dated April 6, 1973, he also intimated the WTO the fact of his having filed such an application before the Commissioner and requesting
Commissioner reduced the penalties that had been imposed by the WTO.
2. The petitioner filed the returns on February 22, 1973, and the assessment ... completed by the WTO virtually accepting the wealth that had been disclosed, by his order dated March 15, 1973. As the return had been filed
file of the II WTO, Hubli Circle, Hubli (hereinafter referred to as "the WTO"), who is the common respondent in these cases ... Kemptur filed his returns under the Act before the WTO, who on their examination, by his orders dated December
Commissioner reduced the penalties that had been imposed by the WTO.
2. The petitioner filed the returns on February 22, 1973, and the assessment ... completed by the WTO virtually accepting the wealth that had been disclosed, by his order dated March 15, 1973. As the return had been filed
Court" reported in (1983) 141 ITR (St.) 47 (D. R. Chawla WTO v. Ram Das Kilachand) to the effect that the Supreme Court ... unreported decision rendered by me in K. G. Kempur v. Second WTO (Writ Petition Nos., 6098 of 1977 and connected cases decided
respectively. The assessee claimed before the WTO that these amounts were not includible in his net wealth. This claim was rejected by the WTO. Aggrieved ... orders of the WTO, the assessee preferred appeals to the AAC. Before the AAC, it was contended for the assessee that as the bills
