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Wealth Tax Act

Madras H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the concession provided under r. 3 of Part II of Schedule I to the WT Act, 1957, was not applicable to the assessee’s case ?

Avijit Das / November 17, 1982

High Court Of Madras M.A. Murugappan vs. Commissioner Of Wealth Tax Sections WT RULE 3, WT SCH. I PART II […]

Sec. 18(1)(a), Section 18, Uncategorized

Madhya Pradesh H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in cancelling the penalties imposed by the WTO u/s. 18(1)(a) of the WT Act, 1957, in respect of the asst. yrs. 1970-71 and 1971-72, respectively, placing reliance on the circular of CBDT No. 78 F. No. 328/11/72-WT.

Avijit Das / July 21, 1982

High Court Of Madhya Pradesh Commissioner Of Wealth Tax vs. Suresh Chandra Badri Lal Section WT 18(1)(a) Asst. year 1970-71,

Madhya Pradesh H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in upholding the finding of the AAC that the assessee-lady is entitled to full exemption u/s. 5(1)(iv) out of her 1/3rd share in the house property held jointly by three persons as an AOP ?

Avijit Das / April 12, 1982

High Court Of Madhya Pradesh Commissioner Of Wealth Tax vs. Smt. Vimlabai Kantilal Porwal Section WT 5(1)(iv) Asst. Year 1968-69,

Section 3, Wealth Tax Act

Allahabad H.C : Whether, under the facts and circumstances of this case, the Tribunal was not justified in holding that the gift made by a registered gift deed of 1946 by the applicant was invalid/inoperative ?

Avijit Das / April 7, 1982

High Court Of Allahabad Rai Satya Vrata vs. Commissioner Of Wealth Tax Section WT 3 Asst. Year 1964-65, 1965-66, 1966-67,

Sec. 18(1)(a), Section 18

Punjab & Haryana H.C : Whether the CIT, while reducing or waiving the amount of penalty imposed or imposable on a person under cl. (i) of sub-s. (1) of s. 18 of the WT Act, 1957 (for short “the Act”), can ignore his recorded satisfaction to the statutory conditions embodied in s. 18B, while exercising discretion in that direction ?

Avijit Das / November 10, 1981

High Court Of Punjab & Haryana Smt. Parkash Devi vs. Commissioner Of Wealth Tax Sections WT 18(1)(a), WT 18B Asst.

Sec. 5(1)(viii), Section 35

Madras H.C : Whether, the provisions of s. 35 of the WT Act could not be invoked to apply the amended provisions of s. 5(1)(viii) of the said Act on the ground that such amended provisions of s. 5(1) (viii) involve a debatable question of law ?

Avijit Das / September 29, 1981

High Court Of Madras Commissioner Of Wealth Tax vs. S.A.P. Annamalai Sections WT 5(1)(viii), WT 35 Asst. Year 1962-63, 1963-64,

Section 17, Section 20, Wealth Tax Act

Kerala H.C : This appeal is by the WTO, C-Ward, Cannanore, against the decision of a learned single judge, of this Court quashing exhibit P-1 notice issued by the WTO to the petitioner

Avijit Das / August 18, 1981

High Court Of Kerala Wealth Tax Officer vs. K. Madhavan Nambiar Sections WT 20, WT 17(1), WT 41(2) Asst. Year

Gujarat H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in not allowing the claim of further exemption under the provisions of the proviso to s. 5(1A) in spite of the fact that the proviso contemplates the raising of the overall limit of Rs. 1,50,000 of the assets u/s. 5(1A), when assets included the assets referred to in cl. (xv) or cl. (xvi) which have been owned prior to 1st March,1970 ?

Avijit Das / August 12, 1981

High Court Of Gujarat K.S. Digvijaysinhji vs. Commissioner Of Wealth Tax Section WT 5(1A) Asst. Year 1971-72, 1973-74 M.P. Thakkar

Karnataka H.C : Whether the Tribunal was right in its interpretation of the proviso to s. 5(1A) of the WT Act, 1957 ?

Avijit Das / April 7, 1981

High Court Of Karnataka K.S. Ayodhyanath vs. Commissioner Of Wealth Tax Section WT 5(1A) Asst. Year 1972-73, 1973-74 M.K. Srinivasa

Sec. 18(1)(a), Sec. 18(5), Section 18, Wealth Tax Act

Madras H.C : Whether, on the facts and circumstances of the case, the levy of penalty was not barred by time, in view of the provisions under s. 18(5) prior to its amendment, w.e.f. 1st April, 1971 ?

Avijit Das / December 17, 1979

High Court Of Madras Commissioner Of Wealth Tax vs. G. Savithri Sections WT 18(1)(a), 18(5) Asst. Year 1968-69, 1969-70 Sethuraman

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