{"id":171973,"date":"2002-07-01T00:00:00","date_gmt":"2002-06-30T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/cwt-vs-santosh-chand-on-1-july-2002"},"modified":"2016-04-13T18:29:19","modified_gmt":"2016-04-13T12:59:19","slug":"cwt-vs-santosh-chand-on-1-july-2002","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/cwt-vs-santosh-chand-on-1-july-2002","title":{"rendered":"Cwt vs Santosh Chand on 1 July, 2002"},"content":{"rendered":"<div class=\"docsource_main\">Rajasthan High Court<\/div>\n<div class=\"doc_title\">Cwt vs Santosh Chand on 1 July, 2002<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2003 131 TAXMAN 265 Raj<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p>On an application under section 27(3) of the Wealth Tax Act, 1957, the Tribunal has referred the following question for our opinion :<\/p>\n<p>&#8220;Whether, on the facts and in the circumstances of the case, the Tribunal was justified in upholding the decision of the Appellate Assistant Commissioner that in the case of residential properties rule 1BB being procedural, would apply to assessment years 1972-73 to 1977-78, even prior to 1-4-1979?&#8221;\n<\/p>\n<p>2. At the out set, learned counsel for the revenue Mr. Singhi fairly admits that now the issue is covered by the decision of Apex Court in the case of CWT v. Sharvan Kumar Swarup &amp; Sons (1994) 210 ITR 886 (SC), wherein their Lordships have taken the view that rule 1BB has the application. Rule 1BB is procedural, therefore, it has a retrospective effect.\n<\/p>\n<p>3. Considering the submissions of the learned counsel, we find no infirmity in the view taken by the Tribunal.\n<\/p>\n<p>4. In the result, we answer the question in affirmative, i.e., in favour of the assessee and against the revenue.\n<\/p>\n<p>5. Reference so made stands disposed of accordingly.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Rajasthan High Court Cwt vs Santosh Chand on 1 July, 2002 Equivalent citations: 2003 131 TAXMAN 265 Raj JUDGMENT On an application under section 27(3) of the Wealth Tax Act, 1957, the Tribunal has referred the following question for our opinion : &#8220;Whether, on the facts and in the circumstances of the case, the Tribunal [&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":[8,29],"tags":[],"class_list":["post-171973","post","type-post","status-publish","format-standard","hentry","category-high-court","category-rajasthan-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Cwt vs Santosh Chand on 1 July, 2002 - Free Judgements of Supreme Court &amp; 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