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2015 (4) TMI 1271 - AT - Wealth-taxWealth tax assessment - properties not liable to be included in the computation of the wealth of the assessee - HELD THAT:- The Coordinate Bench in THE ACWT, CIRCLE-2, ALWAR VERSUS SHRI NIRANJAN LAL DATA, [2012 (3) TMI 638 - ITAT JAIPUR] had considered all these properties in dispute for the purposes of wealth tax purposes and had held that all the six properties are not to be included in the wealth of the assessee by giving a detailed reasoning against each property. In this order when facts and circumstances are identical, properties are same for wealth tax purposes and Coordinate Bench had decided this issue for many years in favour of assessee and even revenue has been filing appeals repeatedly before us. Therefore, we dismiss the appeal of revenue on the basis of finding given by the Coordinate Bench in order above.
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