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COMMISSIONER OF WEALTH TAX versus S. QUDIRA ANWAR


The reviewer of the application for a waiver or reduction of fines under section 18 (2A) for filing a return of compatibility appeal of the penalty appeal is also subject to the Indian Wealth Tax Act, 1957, section 18 [Goodwill Panchal (Mist) v. May prefer appeal against penalties under the CWT. (1982) 137 disagrees with ITR 232 (Cal)]

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