{"id":188427,"date":"2011-03-31T00:00:00","date_gmt":"2011-03-30T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/i-t-o-vs-unknown-on-31-march-2011"},"modified":"2015-12-25T05:44:04","modified_gmt":"2015-12-25T00:14:04","slug":"i-t-o-vs-unknown-on-31-march-2011","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/i-t-o-vs-unknown-on-31-march-2011","title":{"rendered":"I.T.O vs Unknown on 31 March, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">I.T.O vs Unknown on 31 March, 2011<\/div>\n<div class=\"doc_author\">Author: Harsha Devani,&amp;Nbsp;Ms.Justice B.M.Trivedi,&amp;Nbsp;<\/div>\n<pre>   Gujarat High Court Case Information System \n\n  \n  \n    \n\n \n \n    \t      \n         \n\t    \n\t\t   Print\n\t\t\t\t          \n\n  \n\n\n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t\n\n\n \n\n\n\t \n\nTAXAP\/44\/2000\t 2\/ 2\tORDER \n \n \n\n\t\n\n \n\nIN\nTHE HIGH COURT OF GUJARAT AT AHMEDABAD\n \n\n \n\n\n \n\nTAX\nAPPEAL No. 44 of 2000 \n=========================================\n\n\n \n\nI.T.O.\n- Appellant(s)\n \n\nVersus\n \n\nLT.COL.\nASHOKRAJE GAEKWAD(HUF) - Opponent(s)\n \n\n=========================================\n \nAppearance : \nMR\nKM PARIKH for\nAppellant(s) : 1, \nMR JP SHAH for Opponent(s) :\n1, \n=========================================\n\n\n \n\t  \n\t \n\t  \n\t\t \n\t\t\t \n\nCORAM\n\t\t\t: \n\t\t\t\n\t\t\n\t\t \n\t\t\t \n\nHONOURABLE\n\t\t\tMS.JUSTICE HARSHA DEVANI\n\t\t\n\t\n\t \n\t\t \n\t\t \n\t\t\t \n\nand\n\t\t\n\t\n\t \n\t\t \n\t\t \n\t\t\t \n\nHONOURABLE\n\t\t\tMS.JUSTICE BELA TRIVEDI\n\t\t\n\t\n\n \n\n \n\n\n \n\nDate\n: 31\/03\/2011  \nORAL ORDER<\/pre>\n<p>(Per<br \/>\n: HONOURABLE MS. JUSTICE HARSHA DEVANI)<\/p>\n<p>1.\tBy<br \/>\nthis appeal under section 27A of the Wealth Tax Act, 1957, the<br \/>\nappellant-revenue has challenged order dated 18.11.1999 made by<br \/>\nthe Income Tax Appellate Tribunal, Ahmedabad Bench, Ahmedabad in<br \/>\nW.T.A. No. 1310\/Ahd\/1995 for assessment year 1988-89.\n<\/p>\n<p>2.\tWhile<br \/>\nadmitting the appeal, this Court had vide order dated 18.10.2000<br \/>\nformulated the following substantial question of law :\n<\/p>\n<p>&#8220;Whether,<br \/>\non the facts and in the circumstances of the case and in law, the<br \/>\nTribunal is right in holding that the assessee being assessed under<br \/>\nthe status of HUF is entitled to the benefit of section 7(4) of the<br \/>\nAct in respect of property known as &#8220;Dhairya Prasad&#8221;?&#8221;\n<\/p>\n<p>3.\tAt<br \/>\nthe outset, Mr. K.M. Parikh, learned standing counsel for the<br \/>\nappellant has very fairly drawn the attention of the Court to the<br \/>\njudgment and order dated 17.07.2006 passed by a Division Bench of<br \/>\nthis Court in the assessee&#8217;s own case in Wealth Tax Reference No. 93<br \/>\nof 1995 to submit that the controversy involved in the present case<br \/>\nstands concluded against the revenue by the said decision. In the<br \/>\ncircumstances, it is not necessary to set out the facts and<br \/>\ncontentions in detail.\n<\/p>\n<p>4.\tFor<br \/>\nthe reasons stated in the judgment and order dated 17.07.2006 passed<br \/>\nby this Court in the assessee&#8217;s own case in Wealth Tax Reference No.<br \/>\n93 of 1995, the question is answered in the affirmative, that is, in<br \/>\nfavour of the assessee and against the revenue. The appeal is<br \/>\naccordingly dismissed with no order as to costs.\n<\/p>\n<p>\t\t\t\t\t\t\t[Harsha<br \/>\nDevani, J.]<\/p>\n<p>\t\t\t\t\t\t\t[Bela<br \/>\nTrivedi, J.]<\/p>\n<p>mrpandya<\/p>\n<p>\t\t   \u00a0\u00a0\u00a0<\/p>\n<p>\t\t   Top<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Gujarat High Court I.T.O vs Unknown on 31 March, 2011 Author: Harsha Devani,&amp;Nbsp;Ms.Justice B.M.Trivedi,&amp;Nbsp; Gujarat High Court Case Information System Print TAXAP\/44\/2000 2\/ 2 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 44 of 2000 ========================================= I.T.O. &#8211; Appellant(s) Versus LT.COL. ASHOKRAJE GAEKWAD(HUF) &#8211; Opponent(s) ========================================= Appearance : MR KM PARIKH [&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":[16,8],"tags":[],"class_list":["post-188427","post","type-post","status-publish","format-standard","hentry","category-gujarat-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>I.T.O vs Unknown on 31 March, 2011 - 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\/i-t-o-vs-unknown-on-31-march-2011\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"I.T.O vs Unknown on 31 March, 2011 - Free Judgements of Supreme Court &amp; 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