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Maharaja Amrinder Singh Versus The Commissioner of Wealth Tax

2017 (9) TMI 366 - SUPREME COURT OF INDIA

Payment of Wealth Tax - remedy of appeal to the High Court - whether the High Court was justified in allowing the appeals filed by the Revenue and thereby was justified in setting aside the orders passed by the Tribunal? - Held that:- The interpretation made by this Court of Section 100 in Santosh Hazari’s Case (2001 (2) TMI 131 - SUPREME Court), would equally apply to Section 27-A of the Act because firstly, both Sections provide a remedy of appeal to the High Court; Secondly, both Sections are .....

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eded to decide the appeals without formulating the substantial question(s) of law. Indeed, the High Court did not make any effort to find out as to whether the appeals involved any substantial question(s) of law and, if so, which is/are that question(s) and nor it formulated such question(s), if in its opinion, really arose in the appeals. The High Court failed to see that it had jurisdiction to decide the appeals only on the question(s) so formulated and not beyond it. [Section 27(5)]. The impu .....

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filed by the Revenue (Commissioner of Wealth Tax) under Section 27-A of the Wealth Tax Act, 1957 (hereinafter referred to as the Act ) and set aside the order dated 05.07.2011 passed by the Income Tax Appellate Tribunal (hereinafter referred to as the Tribunal ), Chandigarh Bench in W.T.A. No.11,12 & 13/Chandi/95 & C.O. No.37/Chandi/95 in W.T.A. No.11/Chandi/95 and order dated 13.06.2001 in W.T.A. Nos.213, 191 and 192/Chandi/94 and restored the order of assessment passed by the Assessing .....

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ppeals before the High Court by the Revenue under Section 27-A of the Act questioning therein the legality and correctness of the orders of the Tribunal. As mentioned above, the High Court allowed the appeals filed by the Revenue, which has given rise to filing of these appeals by way of special leave before this Court by the assessee. 4) The short question, which arises for consideration in these appeals, is whether the High Court was justified in allowing the appeals filed by the Revenue and t .....

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Court. - (1) The assessee or the Chief Commissioner or Commissioner may within one hundred twenty days of the day upon which he is served with notice of an order under section 24 or section 26 or clause (e) of sub-section (1) of section 35, file on or after the 1st day of October, 1998 but before the date of establishment of the National Tax Tribunal appeal before the High Court. (1A) The High Court may admit an appeal after the expiry of the period of one hundred and twenty days referred to in .....

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question of law involved in the appeal. (4) Where the High Court is satisfied that a substantial question of law is involved in any case, it shall formulate that question. (5) The appeal shall be heard only on the question so formulated and the respondent shall, at the time of hearing of the appeal, be allowed to argue that the case does not involve such question: Provided that nothing in this sub-section shall be deemed to take away or abridge the power of the Court to hear, for reasons to be .....

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Provisions of the Code of Civil Procedure, 1908 (5 of 1908) relating to appeals to High Court shall, so far as may be, apply in the case of appeals under this section. 7) Section 27-A of the Act, which provides a remedy of appeal to the High Court against the order of the Income Tax Appellate Tribunal, is modeled on existing Section 100 of the Code of Civil Procedure, 1908 (hereinafter referred to as the Code ). Indeed, as would be clear, the language of Section 27-A of the Act and Section 100 o .....

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fter referred to as the Code ). Justice R.C. Lahoti (as His Lordship then was) speaking for the Bench laid down the following proposition of law in Para 9: 9. The High Court cannot proceed to hear a second appeal without formulating the substantial question of law involved in the appeal and if it does so it acts illegally and in abnegation or abdication of the duty case on Court. The existence of substantial question of law is the sine qua non for the exercise of the jurisdiction under the amend .....

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powers under Section 100 of the Code, is existence of substantial question of law arising in the case so as to empower the High Court to admit the appeal for final hearing by formulating such question. In the absence of any substantial question of law arising in appeal, the same merits dismissal in limine on the ground that the appeal does not involve any substantial question of law within the meaning of Section 100 of the Code. 10) In our considered opinion, the interpretation made by this Cour .....

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