- (1.) HEARD learned counsel for the appellant.
(2.) MR . Gargia, learned counsel for the appellant submits that show -cause notice for imposition of the penalty under section 18(1)(c) of the Wealth Tax Act was not served. He further submits that in earlier years the Tribunal has deleted the penalty on this ground. Tribunal has considered this aspect in para 2 of its order and found that notice dated 20 -9 -1994 has been served.
(3.) WHEN the notice was served, there is no question of disturbing that finding in appeal.;