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Section 17

Wealth Tax Act, Section 17

Madras H.C : The reassessment made for the assessment year 1985-86 were valid under section 17 of the Wealth-tax Act

Avijit Das / July 6, 2011

High Court Of Madras CIT vs. Simpson and Co. Assessment Year : 1985-86 Section : 17 Mrs. Chitra Venkataraman And […]

Wealth Tax Act, Section 17

Calcutta H.C : Notice issued upon a company which was not in existence at time of issuance of notice due to its winding up, was insufficient to initiate proceedings against assessee who had taken over liability of said company earlier to issue of said notice and such fact was also made known to revenue

Avijit Das / March 11, 2011

High Court Of Calcutta I.K. Agencies (P.) Ltd. vs. Commissioner of Wealth-tax Section : 17 Bhaskar Bhattacharya And Sambuddha Hakrabarti,

Wealth Tax Act, Section 17

Kerala H.C : All the assessments completed were within 10 years and since the net wealth escaped assessment in the original assessments was above Rs. 10 lakhs, the Tribunal sustained the assessments in terms of s. 17(1A)(iii)

Avijit Das / August 25, 2009

High Court Of Kerala P.K. Kurian vs. Assistant Commissioner Of Wealth Tax & Anr. Section WT 17(1A)(iii) C.N. Ramachandran Nair

Sec. 17A, Section 15, Section 17, Wealth Tax Act

Punjab & Haryana H.C : Whether, on the facts and circumstances of the case, the Tribunal was right in law in upholding that a return filed under s. 15 of the WT Act, 1957, could not be subsequently revised in terms of s. 15 itself and consequently holding that the assessment order passed on 20th March, 1980, as well as 30th June, 1983, by the WTO as barred by limitation under s. 17A of the Act in respect of the assessment year in dispute ?

Avijit Das / December 7, 2006

High Court Of Punjab & Haryana Commissioner Of Wealth Tax vs. Mehnga Singh Section WT 15, WT 17A Asst. Year

Section 17, Wealth Tax Act

Madhya Pradesh H.C : Whether the impugned order stands vitiated in law on account of it being based on the decision in the case of Smt. Asha Digvijaya Singh in WTA Nos. 1253 to 1259/Del/1988 of the Tribunal, Delhi Bench ‘A’, stood set aside vide the decision in the case. MCC No. 73 of 1991, CWT vs. Smt. Asha Digvijaya Singh decided on 6th Aug., 1996, by this Court ?

Avijit Das / March 28, 2006

High Court Of Madhya Pradesh : Gwalior Bench CIT vs. Digvijay Singh Section WT 17(1)(a), WT 17(1)(b), WT 27A Asst.

Sec. 17B(1)(a), Section 17, Wealth Tax Act

Madhya Pradesh H.C : the petitioner for deleting the interest charged under s. 17B of the WT Act, 1957

Avijit Das / August 31, 2005

High Court Of Madhya Pradesh : Indore Bench Smt. Bhuwankumar Bhandari vs. Commissioner Of Wealth Tax & Anr. Section WT

Section 17, Wealth Tax Act

Allahabad H.C : There was no failure on the part of the assessee to disclose material facts and in holding that proceedings taken under s. 17(1)(a) of the WT Act were not valid

Avijit Das / May 5, 2005

High Court Of Allahabad Commissioner Of Wealth Tax vs. C.M. Ghosh Trust Section WT 17(1)(a) Asst. Years 1970-71, 1971-72, 1972-73,

Sec. 16A, Sec. 17A, Section 16, Section 17, Section 25, Wealth Tax Act

Punjab & Haryana H.C : Whether, on the facts and in the circumstances of the case, the Tribunal is right in law in cancelling the order passed by the then CWT under s. 25(2) of the WT Act, 1957 ?

Avijit Das / February 8, 2005

High Court Of Punjab & Haryana Commissioner Of Wealth Tax vs. Anil Tayal (HUF) Sections WT 16A, WT 17, WT

Section 17, Wealth Tax Act

Allahabad H.C : Provisions of s. 17(2) of the WT Act did not apply in assessee’s case as initiation of proceedings was held to be ‘incidental only’ and not in consequence of a finding or direction as required under sub-s. (2) of s. 17 of the WT Act, 1957

Avijit Das / January 25, 2005

High Court Of Allahabad Commissioner Of Wealth Tax vs. Raja Y.D. Dubey Section WT 17(2) Asst. Years 1963-64, 1964-65, 1965-66,

Section 17, Wealth Tax Act

Punjab & Haryana H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that wealth-tax (assessments for) asst. yrs. 1967-68, 1968-69, 1970-71 and 1971-72 were barred by time and in further holding that no penalties could be levied on the basis of such assessments?

Avijit Das / January 24, 2005

High Court Of Punjab & Haryana CIT vs. P.N. Tuli Sections WT 17A, WT 18(1)(a) Asst. Years 1967-68, 1968-69, 1970-71,

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