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2018 (6) TMI 1287 - AT - Wealth-taxMaintainability of appeal - orders passed under section 55A r.w.s. 16A(5) of the Wealth-tax Act - assessee had transferred his ancestral agricultural land and declared income from Long Term Capital Gain - appeal filed by the assessee against the order of AVO in estimating the value of property as on 01.04.1981 - Held that:- The said valuation report was called for by the Commissioner of Income Tax (Appeals) during the pendency of quantum Income Tax proceedings and applying the said valuation, the income has been computed under the head income from capital gains. The quantum appeals are filed before the Tribunal by the assessee independently. The present appeals filed by the assessee against order of AVO in determining the value of property under section 55A of the Act, are not maintainable and hence, the same are dismissed. Since, the appeals are not maintainable then mentioning the same as Wealth Tax Appeals does not affect the maintainability of the appeals. - Decided against assessee.
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