{"id":12343,"date":"2002-08-27T00:00:00","date_gmt":"2002-08-26T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/k-m-periakaruppan-vs-cwt-on-27-august-2002"},"modified":"2018-08-19T08:14:01","modified_gmt":"2018-08-19T02:44:01","slug":"k-m-periakaruppan-vs-cwt-on-27-august-2002","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/k-m-periakaruppan-vs-cwt-on-27-august-2002","title":{"rendered":"K.M. Periakaruppan vs Cwt on 27 August, 2002"},"content":{"rendered":"<div class=\"docsource_main\">Madras High Court<\/div>\n<div class=\"doc_title\">K.M. Periakaruppan vs Cwt on 27 August, 2002<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2003 130 TAXMAN 57 Mad<\/div>\n<div class=\"doc_author\">Author: R J Babu<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>R. Jayasimha Babu, J.<\/p>\n<p>This reference is at the instance of the assessee. Though, notice regarding the pendency of this reference was sent to the assessee in June 1994, the assessee did not appear either in person or through counsel. Another notice was sent on 9-8-2002. Even thereafter the assessee has not chosen to appear either in person or through counsel. There is no representation on his behalf.\n<\/p>\n<p>2. The question referred to us for consideration at the instance of the assessee is, &#8220;whether on the facts and in the circumstances of the case, the Tribunal was right in holding that the applicant. Hindu undivided family was not entitled to exemption under section 5(1)(xxxiii) of the Wealth Tax Act, 1957?&#8221;\n<\/p>\n<p>3. The assessment year is 1990-91. Counsel for the revenue submits that question similar to the present one has already been considered and decided in the case of VE. Periannan v. CWT(1999) 240 ITR 723 (Mad). In that case it has been held that a Hindu undivided family is not entitled to the benefit of exemption under section 5(1)(xxxiii) of the Income Tax Act. The question referred to us is, therefore, answered against the assessee and in favour of the revenue.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Madras High Court K.M. Periakaruppan vs Cwt on 27 August, 2002 Equivalent citations: 2003 130 TAXMAN 57 Mad Author: R J Babu ORDER R. Jayasimha Babu, J. This reference is at the instance of the assessee. Though, notice regarding the pendency of this reference was sent to the assessee in June 1994, the assessee did [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,13],"tags":[],"class_list":["post-12343","post","type-post","status-publish","format-standard","hentry","category-high-court","category-madras-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>K.M. 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