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COMMISSIONER OF WEALTH TAX versus SRI JAGDISH PRASAD CHOUDHARY

Delay in filing returns will be subject to the WTO's discretion only prior to the imposition of a penalty before the imposition of a fine. If there is a valid reason for the failure to return, the reason for the suspension, ie. Exchange of officials during Providing a reasonable opportunity for oral hearing to the taxpayer under responsibility for the action heard Reasonable opportunity to listen ?? Listening hearing means the person who evaluates the personal hearing is not informed that someone else has come Successful ITO Assessee is entitled to have a chance to be heard before a successful officer and by the TOO. A public policy-based hearing is compulsory and cannot be fined in the public interest where the assessee is satisfied that there is good reason for the delay in filing it, the Indian Wealth Tax Act, 1957, section 18 (l) (a), 39 and Proviso famous supreme court advocate from Pishin lawyer