Supreme Court Of India
Commissioner Of Wealth Tax vs. Arundhati Balkrishna Trust
Section WT 21(1)
Pathak, C.J. & M.N. Venkatachaliah, J.
Civil Appeals Nos. 809 to 817 of 1975
12th November, 1987
Counsel Appeared
V.S. Desai with B.B. Ahuja & Miss A. Subhashini, for the Appellant : Bishamber Lal, Mrs. Gitanjali Mohan & S.C. Patel, for the Respondent
BY THE COURT :
These appeals have been preferred by the CWT, Ahmedabad, against the judgment of the Gujarat High Court answering the questions of law referred to it in favour of the assessee and against the Revenue. We find it unnecessary to enter into any detailed consideration of the points raised before us because it appears that the judgment under appeal was considered by this Court earlier in CWT vs. Trustees of H.E.H. Nizam’s Family (Remainder Wealth) Trust 1977 CTR (SC) 306 : (1977) 108 ITR 555 (SC) : TC 67R.316 and was approved by this Court when disposing of the appeal before it. It is not disputed that if the view taken by the Court in the latter case is accepted, it would also dispose of the appeals before us. It has not been shown that the view taken by this Court in CWT vs. Trustees of H.E.H. Nizam’s Family (Remainder Wealth) Trust (supra) calls for reconsideration.
2. Accordingly, we dismiss the appeals but without any order as to costs.
[Citation : 169 ITR 535]
