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2001 (5) TMI 9 - RAJASTHAN HIGH COURTWealth Tax, Reassessment, HUF - initiation of proceedings under section 17 of the Wealth-tax Act, 1957, after the expiry of four years - "(i) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in law in holding that initiation of proceedings under section 17 of the Wealth-tax Act was barred by limitation, which finding was arrived at by ignoring the amended provisions of law? - (ii) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in law in holding that after the partition of the Hindu undivided family, notices need to be served on all the erstwhile members of the Hindu undivided family, when service of notice upon a karta of the erstwhile Hindu undivided family was sufficient compliance to the requirements of law?"
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