Over 2 lakh Indian cases. Search powered by Google!

Case Details

CWT, AGRA versus SMT. SHANTI DEVI MITTAL

High Court of Judicature at Allahabad

Case Law Search

Indian Supreme Court Cases / Judgements / Legislation

Judgement


CWT, Agra v. Smt. Shanti Devi Mittal - WEALTH TAX REFERENCE No. 26 of 1988 [2004] RD-AH 800 (16 September 2004)

 

This is an UNCERTIFIED copy for information/reference. For authentic copy please refer to certified copy only. In case of any mistake, please bring it to the notice of Joint Registrar(Copying).

HIGH COURT OF JUDICATURE OF ALLAHABAD

Court No.37

W.T.R. No.26 of 1988

C.W.T., Agra v. Smt. Shanti Devi Mittal, Aligarh

Hon'ble R.K.Agrawal, J.

Hon'ble K.N.Ojha, J.

The Income Tax Appellate Tribunal, Delhi has referred the following question of law under Section 27(1) of the Wealth Tax Act, 1957 (hereinafter referred to as "the Act") for opinion to this Court:-

"Whether the Tribunal was justified in holding that Rule 1-BB of the Wealth Tax Rules was applicable for the assessment years 1972-73 to 1974-75 retrospectively?"

We have heard Sri A.N.Mahajan, the learned Standing Counsel for the Revenue, and Sri P.K.Jain, learned counsel appearing for the assessee.

The Apex Court in the case of C.W.T. v. Sharvan Kumar Swarup and sons, (1994) 210 ITR 886, has held that Rule 1BB of the Wealth Tax Rules is retrospective in nature. In this view of the matter, the question of law referred to us is answered in the affirmative, i.e., in favour of the assessee and against the Revenue. There will be no order as to costs.

16.9.2004

vkp  


Copyright

Reproduced in accordance with s52(q) of the Copyright Act 1957 (India) from judis.nic.in, indiacode.nic.in and other Indian High Court Websites

Advertisement

dwi Attorney | dui attorney | dwi | dui | austin attorney | san diego attorney | houston attorney | california attorney | washington attorney | minnesota attorney | dallas attorney | alaska attorney | los angeles attorney | dwi | dui | colorado attorney | new york attorney | new jersey attorney | san francisco attorney | seattle attorney | florida attorney | attorney | london lawyer | lawyer michigan | law firm |

Tip:
Double Click on any word for its dictionary meaning or to get reference material on it.