{"id":132525,"date":"1991-04-11T00:00:00","date_gmt":"1991-04-10T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-wealth-tax-vs-abdul-sathar-ismail-sait-on-11-april-1991"},"modified":"2017-08-14T18:13:18","modified_gmt":"2017-08-14T12:43:18","slug":"commissioner-of-wealth-tax-vs-abdul-sathar-ismail-sait-on-11-april-1991","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-wealth-tax-vs-abdul-sathar-ismail-sait-on-11-april-1991","title":{"rendered":"Commissioner Of Wealth-Tax vs Abdul Sathar Ismail Sait on 11 April, 1991"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">Commissioner Of Wealth-Tax vs Abdul Sathar Ismail Sait on 11 April, 1991<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1991 192 ITR 697 Ker<\/div>\n<div class=\"doc_author\">Author: T V Iyer<\/div>\n<div class=\"doc_bench\">Bench: T V Iyer, G Guttal<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p>T.L. Viswanatha Iyer, J.<\/p>\n<p>1. The Income-tax Appellate Tribunal has referred the following question for the opinion of this court:\n<\/p>\n<p>  &#8220;Whether, on the facts and circumstances of the case, the Tribunal was right in holding that, for the assessment years 1970-71 to 1975-76, the value of the residential property of the assessee is to be determined on the basis of rule 1BB of the Wealth-tax Rules, 1957 ?&#8221;\n<\/p>\n<p>2. The question arising for decision in this case is similar to that decided by a Full Bench of this court in I. T, R. Nos. 311 to 315 of 1982 (CIT v. Antony Mendez [1991] 191 ITR 346). The rule concerned in that case was rule 1D of the Wealth-tax Rules, 1957. After examining the provisions of Section 7 relating to valuation and Section 46 relating to rule-making power, the Full Bench of this court held that rule 1D was not mandatory. The ratio of the said decision applies with full force to rule 1BB of the Wealth-tax Rules, 1957, as well. The question referred for decision has, therefore, to be answered in the negative by holding that the Tribunal was not right in holding that rule 1BB of the Wealth-tax. Rules was mandatory.\n<\/p>\n<p>3. These references are, therefore, answered in the negative that is against the assessee.\n<\/p>\n<p>4. Communicate a copy of this judgment with the signature of the Registrar and the seal of this court to the Income-tax Appellate Tribunal, Cochin Bench.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court Commissioner Of Wealth-Tax vs Abdul Sathar Ismail Sait on 11 April, 1991 Equivalent citations: 1991 192 ITR 697 Ker Author: T V Iyer Bench: T V Iyer, G Guttal JUDGMENT T.L. Viswanatha Iyer, J. 1. The Income-tax Appellate Tribunal has referred the following question for the opinion of this court: &#8220;Whether, on [&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":[8,21],"tags":[],"class_list":["post-132525","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner Of Wealth-Tax vs Abdul Sathar Ismail Sait on 11 April, 1991 - 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\/commissioner-of-wealth-tax-vs-abdul-sathar-ismail-sait-on-11-april-1991\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissioner Of Wealth-Tax vs Abdul Sathar Ismail Sait on 11 April, 1991 - Free Judgements of Supreme Court &amp; 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