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2003 (4) TMI 53 - BOMBAY HIGH COURTAppeal to HC - It was argued on behalf of the Department that in this matter, the Department has come in appeal before the High Court as the Commissioner of Income-tax (Appeals) has laid down a principle of law while remanding the matter to the Assessing Officer. No such principle has been laid down by the Commissioner of Income-tax (Appeals). The Commissioner of Income-tax (Appeals) has merely directed valuation of the property as per Schedule III to the Wealth-tax Act. In the circumstances, no substantial question of law arises in these appeals. – Thus, Department is not right in contending that it has come in appeal before the High Court as the Commissioner of Income-tax (Appeals) has laid down a principle of law while remanding the matter to the Assessing Officer
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