Cwt vs Begum Qamar Sarwar Ali
2001 Latest Caselaw 1081 Del

JUDGMENT

Arijit Pasayat, C.J.

At the instance of the revenue, the following question has been referred, in respect of two reference applications, for opinion of this court by the Tribunal, Delhi Bench-C, under section 27(1) of the Wealth Tax Act, 1957 (hereinafter referred to as the Act) :

"Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in coming to the conclusion that the right of the assessed to the property left by the father, late Nawab of Rampur, valued by the Wealth Tax Officer at Rs. 2,87,460 (assessment year 1967-68) and Rs. 8,83,083 (assessment year 1972-73) could not be treated as her wealth liable to be included in her total wealth ?"

2. Factual aspects may not be noted in detail in view of the fact that in WT Reference No. 93 of 1983 in the assessed's own case, by order dated 12-10-2000 we have remitted the matter back to the Tribunal for fresh hearing. We direct, accordingly, so far as these cases are concerned.

2. Factual aspects may not be noted in detail in view of the fact that in WT Reference No. 93 of 1983 in the assessed's own case, by order dated 12-10-2000 we have remitted the matter back to the Tribunal for fresh hearing. We direct, accordingly, so far as these cases are concerned.

3. The reference applications stand disposed of.

3. The reference applications stand disposed of.