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Showing 101 to 105 of 105 Records
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1971 (11) TMI 5
Whether Wealth-tax Officer was competent to complete assessments against three kartas in their individual status in the absence of any wealth-tax returns filed by them and without serving them with notice under section 14(2) for filing wealth-tax returns – since WTO not issued notice to file fresh returns as individuals, WTO cannot assess them in the status of individuals
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1971 (11) TMI 4
The heirs of the deceased took the property of the deceased in separate shares. Therefore, in law each one of them is liable to pay wealth-tax as individual. It cannot be said that an individual who inherits some property from some one becomes a Hindu undivided family merely because he is a member of the Hindu undivided family
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1971 (11) TMI 3
Change of previous Year - Valuation Date - Once the previous year of the assessee was changed for the purpose of income-tax it became incumbent on the part of the wealth-tax authorities to take the last date of that year as the valuation date - revenue's appeal dismissed
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1971 (11) TMI 2
Whether the words 'income-tax' in the Finance Act of 1964 in sub-section (2)(a) and sub-section (2)(b) of section 2 would include surcharge and additional surcharge - question that was referred must be answered in the affirmative and in favour of the revenue
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1971 (11) TMI 1
Order u/s 23A directing payment of undistributed profits is not an assessment order - hence provisions of s. 34(3) not cover the order under s. 23A as it stood before the amendment by Finance Act, 1957 - period of limitation under s. 34(3) not applies - assessee's appeal is dismissed
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