Shri Ashok Giri vs The Assistant Commissioner Of ...
2023 Latest Caselaw 246 Mad

                                                                 1/4                   T.C.A.Nos.418 and 419 of 2022


                                    IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                     DATED :: 04-01-2023

                                                                CORAM

                                    THE HONOURABLE MR.JUSTICE S.VAIDYANATHAN

                                                                 AND

                                  THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ

                                                 T.C.A.Nos.418 & 419 of 2022

            Shri Ashok Giri                               ...           Appellant in both appeals

                                                          -vs-

            The Assistant Commissioner of Wealth Tax,
            Corporate Circle 3 (2),
            Chennai-600 034.                   ...                      Respondent in both appeals



                                  T.C.A.No.418 of 2022 is filed against the order of the Income Tax
            Appellate Tribunal, 'C' Bench, Chennai, dated 08.03.2022, in W.T.A.No.1/CHNY/2021.


                                  T.C.A.No.419 of 2022 is filed against the order of the Income Tax
            Appellate Tribunal, 'C' Bench, Chennai, dated 08.03.2022, in W.T.A.No.2/CHNY/2021.



                                  For Appellant in both appeals : Ms.A.Nivenditha

                                  For Respondent in both appeals : Mrs.V.Pushpa,
                                                                   Junior Standing Counsel.



https://www.mhc.tn.gov.in/judis
                                                                2/4                    T.C.A.Nos.418 and 419 of 2022



                                                          JUDGMENT

These Tax Case Appeals are filed, raising the following substantial question

of law :

Whether on the facts and circumstances of the case, the Appellate Tribunal was right in law by not adjudicating the ground with respect to the land situated at VGP Nagar (Injambakkam Property) and thereby violating the Principles of Natural Justice ?

2. Mrs.V.Pushpa, learned Junior Standing Counsel, has taken notice for the

respondent and addressed the arguments based on the material available before this

Court.

3. The above question of law may not even survive in view of the fact that

the Tribunal has remanded the matter back to the file of the Assessing Officer i.e., the

Wealth Tax Officer, for making proper valuation in terms of Rule 20 of Schedule III of

Section 7 (1) of the Wealth Tax Act. There is nothing in the order of the Tribunal,

which would indicate that the above direction was confined to the property at

Palavakkam and not to the property situated at VGP Nagar.

https://www.mhc.tn.gov.in/judis 3/4 T.C.A.Nos.418 and 419 of 2022

4. For the purpose of clarification, we say that the order of remand and the

exercise, which the Tribunal has directed the Assessing Officer to carry out, would be

with reference to both the properties at Palavakkam as well as VGP Nagar.

5. These Tax Case Appeals are disposed of accordingly. No costs.

Consequently, the connected C.M.P.Nos.23194,23197 and 23204 of 2022 are closed.

            Index : Yes/No                                                                            (S.V.N.,J.)
            (M.S.Q.,J.)
            Internet : Yes/No                                                           04-01-2023
            Speaking / Non-speaking Order

            dixit


            To

The Assistant Commissioner of Wealth Tax, Corporate Circle 3 (2), Chennai-600 034.

https://www.mhc.tn.gov.in/judis 4/4 T.C.A.Nos.418 and 419 of 2022

S.VAIDYANATHAN,J.

AND MOHAMMED SHAFFIQ,J.

dixit/ssn

T.C.A.Nos.418 & 419/2022

04-01-2023

https://www.mhc.tn.gov.in/judis