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2016 (7) TMI 900 - HC - Wealth-taxApplicability of Circular No. 1979 dated 27.03.2000 - excess liability allowed by mistake and rectified under Section 35 of the Wealth Tax Act - Tribunal ordered as no exceptional circumstances as provided in the above said circular was pointed out by the learned D.R. for filing this appeal before this Tribunal - Held that:- Though in the instant appeal, Revenue has assailed the correctness of the order of the Tribunal, inter alia on the grounds that the Tribunal has missed to note that the Revenue has raised the special circumstances, referred to, in paragraph 3 of the Circular applicable to the facts of the present case, no material has been placed before this Court to substantiate the same. That apart, Revenue has raised the said ground for the first time before this Court, which is also not substantiated. Thus accepting the contention of the respondent/ assessee, all the substantial questions of law have to be answered against the Revenue
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