Patna Court January 1992 Judgments
Wealth-tax Officer Vs. Nand Kumar Pd. Shah
Court: Income Tax Appellate Tribunal ITAT Patna
Decided on: Jan-31-1992
Reported in: (1992)41ITD406(Pat.)
1. These seven appeals by the revenue for the assessment years 1976-77 to 1982-83 are directed against the consolidated order of CWT (Appeals) dated 18-3-1991 cancelling penalties levied under Section 18(1)(a) of the W.T. Act.2. It appears from the record that the assessee did not file returns of his wealth for all the above assessment years in spite of notices under Section 17 of the W.T. Act, The assessee also tailed to comply with the notices issued by the WTO under Section 16 of the W.T. Act. The WTO accordingly made ex parte assessments under Section 16(5) of the W.T.Act. These assessments were set aside by CWT (Appeals) as per his order dated 23-6-1987. Meanwhile the assessee filed returns for all the, assessment years under appeal on 31-3-1987. The assessee claimed that the aforesaid returns were filed by the assessee under the Amnesty Scheme as introduced by the C.B.D.T. as per its Circular No. 439, dated 15-11-1985. The assessee, therefore, claimed that no penalty was leviabl...
Tag this Judgment!Jai Shankar Prasad Vs. the State of Bihar and ors.
Court: Patna
Decided on: Jan-16-1992
Reported in: AIR1993Pat22; 1992(40)BLJR309
1. This writ petition was moved praying for an appropriate writ order in the nature of qua warranto for "ousting respondent No. 6 from the office of the Member of Bihar Public Service Commission" (hereinafter referred to as "the Commission") on the allegation that he has illegally usurped the same and that he is not entitled to continue.2. The petitioner claims to be a practising Advocate of this Court. The respondents in this petition are State of Bihar (respondent No. 1), the Secretary, personnel and Administrative Reforms Department (respondent No. 2), the Joint Secretary, Personnel and Administrative Reforms Department (respondent No. 3), the Commission through its Secretary (respondent No. 4), the Chairman of the Commission (respondent No. 5), Dr. Shiv Jatan Thakur, Associate Professor, English Department, B. N. College, Patna, a Member of the Commission (respondent No. 6) and the Union of India (respondent No. 7),3. We may point out that surprisingly enough Mr. Katriar, learned A...
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