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2003 (12) TMI 52 - DELHI HIGH COURT"(A) Whether the Tribunal was justified in holding that the issue as to the value of the property was not at all liable to be included in the net wealth, was not raised before the Commissioner of Wealth-tax (Appeals) and therefore, this ground does not arise out of the order of the Commissioner of Wealth-tax (Appeals)? - (B) Whether the Tribunal was justified in holding that the issue as to the very taxability of value of impugned property was not covered by the ground of appeal taken before the Tribunal? - (C) Whether the Tribunal was justified in not giving a relief even though the assessee was entitled to the relief and even if there is no plea raised on behalf of the assessee. Whether the Tribunal was justified in estopping the assessee from pleading on the ground that the value of impugned property was shown in the return by the assessee herself even though nothing was includible in net wealth in respect of impugned disputed property in view of the decision of the Supreme Court in the case of Nawab Sir Mir Osman Ali Khan (Late) v. CWT? - (D) Whether the Tribunal was justified in law in holding the value of the impugned disputed property includible in the net wealth?"
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