{"id":18604,"date":"1988-12-22T00:00:00","date_gmt":"1988-12-21T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/dharmendra-prasad-singh-vs-commissioner-of-wealth-tax-on-22-december-1988"},"modified":"2017-01-15T19:20:25","modified_gmt":"2017-01-15T13:50:25","slug":"dharmendra-prasad-singh-vs-commissioner-of-wealth-tax-on-22-december-1988","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/dharmendra-prasad-singh-vs-commissioner-of-wealth-tax-on-22-december-1988","title":{"rendered":"Dharmendra Prasad Singh vs Commissioner Of Wealth-Tax on 22 December, 1988"},"content":{"rendered":"<div class=\"docsource_main\">Allahabad High Court<\/div>\n<div class=\"doc_title\">Dharmendra Prasad Singh vs Commissioner Of Wealth-Tax on 22 December, 1988<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1989 178 ITR 298 All<\/div>\n<div class=\"doc_bench\">Bench: O Prakash, R Gulati<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p>1. Upon hearing the parties, we are of the view that questions Nos. 3, 4 and 5 are questions of law but question No. 3 requires to be reframed. We, therefore, reframe question No. 3 and direct the Tribunal to draw up a statement of the case and refer the following questions for the opinion of this court:\n<\/p>\n<p>&#8220;1. Whether, on the facts and circumstances of the case, the Tribunal rightly interpreted the provisions of Section 7(4) of the Wealth-tax Act, 1957, and was right in sustaining the addition of Rs. 1,00,000 ?\n<\/p>\n<p>2. Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in rejecting the claim of the assessee for deduction of the liability under Balrampur Tenantry War Loan ?\n<\/p>\n<p>3. Whether, on the facts and in the circumstances of the case and especially in the absence of any additional evidence produced by the<\/p>\n<p>Department,  the Tribunal&#8217;s   reversal of the  findings of the  Settlement, Commission for earlier years in respect of ground No. 1 is sustainable in<br \/>\nlaw ?&#8221;\n<\/p>\n<p>2. The application is partly allowed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Allahabad High Court Dharmendra Prasad Singh vs Commissioner Of Wealth-Tax on 22 December, 1988 Equivalent citations: 1989 178 ITR 298 All Bench: O Prakash, R Gulati JUDGMENT 1. Upon hearing the parties, we are of the view that questions Nos. 3, 4 and 5 are questions of law but question No. 3 requires to be [&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":[9,8],"tags":[],"class_list":["post-18604","post","type-post","status-publish","format-standard","hentry","category-allahabad-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Dharmendra Prasad Singh vs Commissioner Of Wealth-Tax on 22 December, 1988 - 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\/dharmendra-prasad-singh-vs-commissioner-of-wealth-tax-on-22-december-1988\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Dharmendra Prasad Singh vs Commissioner Of Wealth-Tax on 22 December, 1988 - Free Judgements of Supreme Court &amp; 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