TMI Blog2019 (3) TMI 658X X X X Extracts X X X X X X X X Extracts X X X X ..... . Sidhu, Judicial Member And Shri O.P. Kant, Accountant Member For the Appellant : Shri Anil Bhalla, CA For the Respondent : Shri C.P. Singh, Sr.DR ORDER PER O.P. KANT, A.M.: This appeal by the assessee through his legal heir Smt. Padmini Devi has been preferred against the order dated 27/04/2018 passed by the Ld. Commissioner of Wealth Tax (Sie) (Appeals)-31, New Delhi [in short the Ld. CWT(A)] arising out of order of the Assistant Commissioner of Wealth Tax, Circle 28(1), New Delhi [ in short the Assessing Officer ] for assessment year 2014-15. The grounds of appeal raised by the assessee are reproduced as under: 1. The learned Commissioner of Income Tax Appeals has erred both on the facts and in law in conf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lth declared. 7. That the appellant may be allowed to vary or add to the foregoing grounds of appeal, if it becomes necessary to do so in the interest of justice. 2. At the outset, the Ld. counsel of the assessee filed a paperbook containing pages 1 to 58 before us and submitted that the assets which are under consideration in the wealth tax assessment are subject matter of dispute in Hon ble High Court amongst various family members of Late Sh. Sawai Mansingh, the erstwhile maharaja of Jaipur, who ruled the Jaipur State as its maharaja and died intestate on 24/06/1970. He referred to the copy of civil suit filed before the Hon ble Delhi High Court for determination of inheritance of various properties, available on page 40 - 58 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. The brief facts of the case are that H.H.Maharaja Sawai Man Singh, the erstwhile Maharaja of Jaipur who ruled the Jaipur state as its Maharaja died intestate on 24.6.1970. Late Maharaja had two wives - Maharani Kishori Kumari and Maharani Gayatri Devi. Late Maharaja is survived by four sons namely Col.Bhawani Singh, Maharaja Jai Singh, Maharaja Prithvi Raj and Maharaja Jagat Singhy. Late Maharaja had a daughter, Smt.Prem Kumar, who pre-deceased the Maharaja leaving his daughter Smt.Urvashi Devi. Col. Bhawani Singh filed returns under the Income-tax Act/Wealth-tax Act in the status of HUF claiming that entire estate of the deceased Maharaja belonged to the HUF after his demise and that Col.Bhawani Singh was its karta. The Revenue, on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to decide as to whom did the property belong before merger, after merger and after the death of Man Singh. The jurisdiction of this Court while hearing a reference u/s 256(1) is limited to the facts as stated in the statement of the case. On the basis of the facts as stated the conclusion which may be arrived at while deciding these reference may ultimately be contrary to the decision which may be arrived at by the Civil Court on the question of title to the property. This is bound to give rise to various complications. As far as the department is concerned, it is making protective asstt. On possible assessees. The revenue of the department is, therefore1, secured. The various assessees are busy fighting with each other in the Civil Court. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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