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Ram Narayan Singh v. Passenger Tax Officer & Others - WRIT TAX No. 69 of 1998  RD-AH 1303 (10 May 2005)
WEALTH TAX REFERENCE NO.69 OF 1998
Commissioner of Income-tax, Agra. ....Applicant
M/s Dharam Pal Singh, Agra. ....Respondent
Hon'ble R.K. Agrawal, J.
Hon'ble Rajes Kumar, J.
The Income Tax Appellate Tribunal, New Delhi has referred to following question of law under section 27 (1) of the Wealth Tax Act, 1961, (hereinafter referred to as "the Act") for opinion of this Court.
"Whether in the facts and circumstances of the case, the Tribunal was right in law in confirming the order of the CIT (A) directing the Wealth Tax Officer to allow the claim of partition under the Wealth Tax Act, 1957?"
The present Reference relates to the Assessment Years 1984-85 and 1985-86.
We have heard Sri R.K.Upadhyaya, learned Standing Counsel for the Revenue. No body has appeared on behalf of the assessee-respondent.
Tribunal has upheld the order of the Commissioner of Income Tax (Appeals) and allowed the claim of the partition under the Act by the relying upon its earlier decision in I.T.A. No.4089 (Del)1989 decided on 18.12.1990 and I.T.A. No.3300 (Del) 1987 decided on 26.11.1990 for the assessment year 1983-84.
Matter relating to the assessment year 1983-84 came up for consideration before this court in I.T.R. No.263 of 1991, CIT, Agra Vs. Sri Dharam Pal Singh (HUF), Agra decided on .1st April, 2005 interparty and this Court has decided the reference in negative, i.e. in favour of the Revenue and against the assessee.
Respectfully following the decision of this Court, we answer the question referred to use in negative, i.e. In favour of the Revenue and against the assessee. There shall be no order as costs.
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