{"id":123781,"date":"1986-07-25T00:00:00","date_gmt":"1986-07-24T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ramchandra-gopalji-sugandhi-vs-commissioner-of-wealth-tax-on-25-july-1986"},"modified":"2017-11-06T10:39:52","modified_gmt":"2017-11-06T05:09:52","slug":"ramchandra-gopalji-sugandhi-vs-commissioner-of-wealth-tax-on-25-july-1986","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ramchandra-gopalji-sugandhi-vs-commissioner-of-wealth-tax-on-25-july-1986","title":{"rendered":"Ramchandra Gopalji Sugandhi vs Commissioner Of Wealth-Tax on 25 July, 1986"},"content":{"rendered":"<div class=\"docsource_main\">Madhya Pradesh High Court<\/div>\n<div class=\"doc_title\">Ramchandra Gopalji Sugandhi vs Commissioner Of Wealth-Tax on 25 July, 1986<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1987 163 ITR 802 MP<\/div>\n<div class=\"doc_author\">Author: Sohani<\/div>\n<div class=\"doc_bench\">Bench: G Sohani, R Verma<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p> Sohani, J. <\/p>\n<p>1. The order in this case will also govern the disposal of Miscellaneous Civil Cases Nos. 380 of 1984, 381 of 1984 and 17 of 1985.\n<\/p>\n<p>2. The material facts giving rise to these applications, briefly, are as follows :\n<\/p>\n<p>  The applicant is a Hindu undivided family. The assessee was asked to show cause why action under Section 18(1)(a) of the Wealth-tax Act, 1957 (hereinafter referred to as &#8220;the Act&#8221;), be not taken against the assessee. The assessee showed cause but the Wealth-tax Officer passed orders imposing penalty on the assessee. Aggrieved by those orders, the assessee preferred appeals before the Appellate Assistant Commissioner. Those appeals were allowed. The Revenue thereupon preferred appeals before the Tribunal which allowed the appeals.\n<\/p>\n<p>3. Aggrieved by the order passed by the Tribunal, the assessee sought a reference, but the application made by the assessee in that behalf was rejected. Hence, the assessee has filed these applications.\n<\/p>\n<p>4. Though the assessee has prayed that a number of questions of law, as set out in the application arise out of the order passed by the Tribunal, having heard learned counsel for the parties, we have come to the conclusion that only the following questions of law, as reframed by us, arise out of the order passed by the Tribunal :\n<\/p>\n<p> &#8220;(1) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the appeal preferred by the Department before the Tribunal was a valid appeal ?\n<\/p>\n<p> (2) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that though the status of the assessee was described as an individual by the Wealth-tax Officer in the order imposing penalty, the assessee was liable to pay penalty ?\n<\/p>\n<p> (3) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that notice under Section 18(2) of the Act to the assessee was valid ?&#8221;\n<\/p>\n<p>5. We accordingly direct the Tribunal to state the case and to refer the aforesaid questions of law to this court for its opinion. In the circumstances of the case, parties shall bear their own costs of these applications.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Madhya Pradesh High Court Ramchandra Gopalji Sugandhi vs Commissioner Of Wealth-Tax on 25 July, 1986 Equivalent citations: 1987 163 ITR 802 MP Author: Sohani Bench: G Sohani, R Verma JUDGMENT Sohani, J. 1. The order in this case will also govern the disposal of Miscellaneous Civil Cases Nos. 380 of 1984, 381 of 1984 and [&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":[8,24],"tags":[],"class_list":["post-123781","post","type-post","status-publish","format-standard","hentry","category-high-court","category-madhya-pradesh-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Ramchandra Gopalji Sugandhi vs Commissioner Of Wealth-Tax on 25 July, 1986 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/ramchandra-gopalji-sugandhi-vs-commissioner-of-wealth-tax-on-25-july-1986\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Ramchandra Gopalji Sugandhi vs Commissioner Of Wealth-Tax on 25 July, 1986 - Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.legalindia.com\/judgments\/ramchandra-gopalji-sugandhi-vs-commissioner-of-wealth-tax-on-25-july-1986\" \/>\n<meta property=\"og:site_name\" content=\"Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/LegalindiaCom\/\" \/>\n<meta property=\"article:published_time\" content=\"1986-07-24T18:30:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2017-11-06T05:09:52+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1\" \/>\n\t<meta property=\"og:image:width\" content=\"512\" \/>\n\t<meta property=\"og:image:height\" content=\"512\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Legal India Admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@legaliadmin\" \/>\n<meta name=\"twitter:site\" content=\"@Legal_india\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Legal India Admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/ramchandra-gopalji-sugandhi-vs-commissioner-of-wealth-tax-on-25-july-1986#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/ramchandra-gopalji-sugandhi-vs-commissioner-of-wealth-tax-on-25-july-1986\"},\"author\":{\"name\":\"Legal India Admin\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\"},\"headline\":\"Ramchandra Gopalji Sugandhi vs Commissioner Of Wealth-Tax on 25 July, 1986\",\"datePublished\":\"1986-07-24T18:30:00+00:00\",\"dateModified\":\"2017-11-06T05:09:52+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/ramchandra-gopalji-sugandhi-vs-commissioner-of-wealth-tax-on-25-july-1986\"},\"wordCount\":381,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"articleSection\":[\"High Court\",\"Madhya Pradesh High Court\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/ramchandra-gopalji-sugandhi-vs-commissioner-of-wealth-tax-on-25-july-1986#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/ramchandra-gopalji-sugandhi-vs-commissioner-of-wealth-tax-on-25-july-1986\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/ramchandra-gopalji-sugandhi-vs-commissioner-of-wealth-tax-on-25-july-1986\",\"name\":\"Ramchandra Gopalji Sugandhi vs Commissioner Of Wealth-Tax on 25 July, 1986 - Free Judgements of Supreme Court &amp; High Court | Legal India\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\"},\"datePublished\":\"1986-07-24T18:30:00+00:00\",\"dateModified\":\"2017-11-06T05:09:52+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/ramchandra-gopalji-sugandhi-vs-commissioner-of-wealth-tax-on-25-july-1986#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/ramchandra-gopalji-sugandhi-vs-commissioner-of-wealth-tax-on-25-july-1986\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/ramchandra-gopalji-sugandhi-vs-commissioner-of-wealth-tax-on-25-july-1986#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Ramchandra Gopalji Sugandhi vs Commissioner Of Wealth-Tax on 25 July, 1986\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\",\"name\":\"Free Judgements of Supreme Court & High Court | Legal India\",\"description\":\"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"alternateName\":\"Free judgements of Supreme Court & High Court of India | Legal India\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\",\"name\":\"Judgements of Supreme Court & High Court | Legal India\",\"alternateName\":\"Legal India\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/09\\\/legal-india-icon.jpg\",\"contentUrl\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/09\\\/legal-india-icon.jpg\",\"width\":512,\"height\":512,\"caption\":\"Judgements of Supreme Court & High Court | Legal India\"},\"image\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/LegalindiaCom\\\/\",\"https:\\\/\\\/x.com\\\/Legal_india\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\",\"name\":\"Legal India Admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"caption\":\"Legal India Admin\"},\"sameAs\":[\"https:\\\/\\\/www.legalindia.com\",\"https:\\\/\\\/x.com\\\/legaliadmin\"],\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/author\\\/legal-india-admin\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Ramchandra Gopalji Sugandhi vs Commissioner Of Wealth-Tax on 25 July, 1986 - Free Judgements of Supreme Court &amp; High Court | Legal India","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.legalindia.com\/judgments\/ramchandra-gopalji-sugandhi-vs-commissioner-of-wealth-tax-on-25-july-1986","og_locale":"en_US","og_type":"article","og_title":"Ramchandra Gopalji Sugandhi vs Commissioner Of Wealth-Tax on 25 July, 1986 - Free Judgements of Supreme Court &amp; High Court | Legal India","og_url":"https:\/\/www.legalindia.com\/judgments\/ramchandra-gopalji-sugandhi-vs-commissioner-of-wealth-tax-on-25-july-1986","og_site_name":"Free Judgements of Supreme Court &amp; High Court | Legal India","article_publisher":"https:\/\/www.facebook.com\/LegalindiaCom\/","article_published_time":"1986-07-24T18:30:00+00:00","article_modified_time":"2017-11-06T05:09:52+00:00","og_image":[{"width":512,"height":512,"url":"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1","type":"image\/jpeg"}],"author":"Legal India Admin","twitter_card":"summary_large_image","twitter_creator":"@legaliadmin","twitter_site":"@Legal_india","twitter_misc":{"Written by":"Legal India Admin","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.legalindia.com\/judgments\/ramchandra-gopalji-sugandhi-vs-commissioner-of-wealth-tax-on-25-july-1986#article","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/ramchandra-gopalji-sugandhi-vs-commissioner-of-wealth-tax-on-25-july-1986"},"author":{"name":"Legal India Admin","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea"},"headline":"Ramchandra Gopalji Sugandhi vs Commissioner Of Wealth-Tax on 25 July, 1986","datePublished":"1986-07-24T18:30:00+00:00","dateModified":"2017-11-06T05:09:52+00:00","mainEntityOfPage":{"@id":"https:\/\/www.legalindia.com\/judgments\/ramchandra-gopalji-sugandhi-vs-commissioner-of-wealth-tax-on-25-july-1986"},"wordCount":381,"commentCount":0,"publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"articleSection":["High Court","Madhya Pradesh High Court"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.legalindia.com\/judgments\/ramchandra-gopalji-sugandhi-vs-commissioner-of-wealth-tax-on-25-july-1986#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.legalindia.com\/judgments\/ramchandra-gopalji-sugandhi-vs-commissioner-of-wealth-tax-on-25-july-1986","url":"https:\/\/www.legalindia.com\/judgments\/ramchandra-gopalji-sugandhi-vs-commissioner-of-wealth-tax-on-25-july-1986","name":"Ramchandra Gopalji Sugandhi vs Commissioner Of Wealth-Tax on 25 July, 1986 - Free Judgements of Supreme Court &amp; High Court | Legal India","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/#website"},"datePublished":"1986-07-24T18:30:00+00:00","dateModified":"2017-11-06T05:09:52+00:00","breadcrumb":{"@id":"https:\/\/www.legalindia.com\/judgments\/ramchandra-gopalji-sugandhi-vs-commissioner-of-wealth-tax-on-25-july-1986#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.legalindia.com\/judgments\/ramchandra-gopalji-sugandhi-vs-commissioner-of-wealth-tax-on-25-july-1986"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.legalindia.com\/judgments\/ramchandra-gopalji-sugandhi-vs-commissioner-of-wealth-tax-on-25-july-1986#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.legalindia.com\/judgments\/"},{"@type":"ListItem","position":2,"name":"Ramchandra Gopalji Sugandhi vs Commissioner Of Wealth-Tax on 25 July, 1986"}]},{"@type":"WebSite","@id":"https:\/\/www.legalindia.com\/judgments\/#website","url":"https:\/\/www.legalindia.com\/judgments\/","name":"Free Judgements of Supreme Court & High Court | Legal India","description":"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.","publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"alternateName":"Free judgements of Supreme Court & High Court of India | Legal India","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.legalindia.com\/judgments\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.legalindia.com\/judgments\/#organization","name":"Judgements of Supreme Court & High Court | Legal India","alternateName":"Legal India","url":"https:\/\/www.legalindia.com\/judgments\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/","url":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","contentUrl":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","width":512,"height":512,"caption":"Judgements of Supreme Court & High Court | Legal India"},"image":{"@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/LegalindiaCom\/","https:\/\/x.com\/Legal_india"]},{"@type":"Person","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea","name":"Legal India Admin","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","caption":"Legal India Admin"},"sameAs":["https:\/\/www.legalindia.com","https:\/\/x.com\/legaliadmin"],"url":"https:\/\/www.legalindia.com\/judgments\/author\/legal-india-admin"}]}},"modified_by":null,"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_likes_enabled":true,"jetpack-related-posts":[],"_links":{"self":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/123781","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/comments?post=123781"}],"version-history":[{"count":0,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/123781\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/media?parent=123781"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/categories?post=123781"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/tags?post=123781"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}