TMI Blog2000 (10) TMI 32X X X X Extracts X X X X X X X X Extracts X X X X ..... to 86 of 1978 arising out of WTRAs Nos. 1467 to 1470 of 1975-76, WTRs Nos. 148 to 152 of 1982 arising out of WTAs Nos. 1003 to 1006/D of 1980 and 1009/D of 1980, WTR No. 45 of 1983 arising out of WTA No. 53/Delhi of 1981, WTR No. 84 of 1983 arising out of WTA No. 120/Delhi of 1991, WTR No. 85 of 1983 arising out of WTA No. 51/Delhi of 1981, WTR No. 92 of 1983 arising out of WTA No. 52/Delhi of 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , essentially the issues are the same. Taking note of Suit No. 219 of 1972 titled Saiyid Sirajul Hasan v. Syed Murtaza Ali Khan and others filed in this court, as a protective measure the concerned sum was included while computing net wealth for the concerned assessment year 1974-75 under section 16(3) of the Act. Such inclusion was challenged by the concerned assessees before the Appellate Assist ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate Assistant Commissioner protective inclusion of wealth is permissible where a substantive assessment is made in the hands of another. There was no definite finding recorded by the Appellate Assistant Commissioner or the Tribunal as to whether there was any substantive inclusion in the hands of any other person so far as the wealth in question is concerned. In case it has been so done, obviously ..... X X X X Extracts X X X X X X X X Extracts X X X X
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