Gujarat High Court
WTR/120/1994 of COMMISSIONER OF WEALTH-TAX Vs AJAYBHAI B PATEL on 8 November 1996
HIGH COURT OF GUJARAT AT AHMEDABAD WEALTH TAX REFERENCE No 120 of 1994 Hon'ble MR.JUSTICE S.M.SONI and Hon'ble MR.JUSTICE Y.B.BHATT ============================================================ 1. Whether Reporters of Local Papers may be allowed to see the judgements? 2. To be referred to the
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
WEALTH TAX REFERENCE No 120 of 1994
Hon'ble MR.JUSTICE S.M.SONI
and
Hon'ble MR.JUSTICE Y.B.BHATT
============================================================
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1. Whether Reporters of Local Papers may be allowed to see the judgements?
2. To be referred to the Reporter or not?
3. Whether Their Lordships wish to see the fair copy of the judgement?
4. Whether this case involves a substantial question of law as to the interpretation of the Constitution of India, 1950 of any Order made thereunder?
5. Whether it is to be circulated to the Civil Judge?
-------------------------------------------------------------- COMMISSIONER OF WEALTH-TAXVersus AJAYBHAI B PATEL -------------------------------------------------------------- Appearance: MR P.K. JANI FOR MR MANISH R BHATT for Petitioner SERVED for Respondent No. 1
-------------------------------------------------------------- CORAM: S.M. SONI & Y.B. BHATT JJ.
DATE: 8TH NOVEMBER 1996
ORAL JUDGEMENT(Per S.M. Soni J.)
1. The following questions are referred to us, for our opinion, under section 27(1) of the Wealth Tax Act, 1957:
"1. Whether, on the facts and in the
circumstances of the case,the Tribunal is right in law in holding that the valuation of share in the house property in question is to be assessed after adopting the mode of valuation of the properties according to the provisions of Schedule-III of W.T. Act?" "2. Whether, on the facts and in the circumstances of the case, the Tribunal is right in setting aside the issue of valuation of property?"
2. The question no.1 is required to be answered in the affirmative in favour of the assessee and against the revenue in view of the judgement in the case of C.W.T. Vs. Rajeshkumar R. Gandhi (219 ITR 408). 3. In view of the answer to question no.1, the question no.2 is not required to be answered. We, therefore, do not answer the same.
4. The reference stands answered accordingly with no order as to costs.
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