{"id":56236,"date":"2010-01-11T00:00:00","date_gmt":"2010-01-10T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/rajal-vs-unknown-on-11-january-2010"},"modified":"2017-04-28T01:52:56","modified_gmt":"2017-04-27T20:22:56","slug":"rajal-vs-unknown-on-11-january-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/rajal-vs-unknown-on-11-january-2010","title":{"rendered":"Rajal vs Unknown on 11 January, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Rajal vs Unknown on 11 January, 2010<\/div>\n<div class=\"doc_author\">Author: K.A.Puj,&amp;Nbsp;Honourable Mr.Justice H.Shukla,&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\n\n \n\n\n\t \n\nTAXAP\/1970\/2008\t 2\/ 3\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. 1970 of 2008\n \n\n \n \n=========================================\n\n\n \n\nRAJAL\nINVESTMENT CO. PVT. LTD. - Appellant(s)\n \n\nVersus\n \n\nTHE\nWELTH TAX OFFICER, WARD 5 (3) - Opponent(s)\n \n\n=========================================\n \nAppearance : \nMR.\nS.N.SOPARKAR, SR. COUNSEL with MRS SWATI\nSOPARKAR for Appellant(s) : 1, \nNone for Opponent(s) :\n1, \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\tMR.JUSTICE K.A.PUJ\n\t\t\n\t\n\t \n\t\t \n\t\t\t \n\n \n\n\t\t\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\t \n\n \n\n\t\t\t\n\t\t\n\t\t \n\t\t\t \n\nHONOURABLE\n\t\t\tMR.JUSTICE RAJESH H.SHUKLA\n\t\t\n\t\n\n \n\n \n \n\n\n \n\nDate\n: 11\/01\/2010 \n\n \n\n \n \nORAL\nORDER<\/pre>\n<p>(Per<br \/>\n: HONOURABLE MR.JUSTICE K.A.PUJ)<\/p>\n<p>The<br \/>\n\tAppellant Assessee has filed this Tax Appeal under Section 27A of<br \/>\n\tthe Wealth Tax Act, 1957 for assessment year 1999-2000, proposing to<br \/>\n\tformulate the following substantial question of law for<br \/>\n\tdetermination and consideration of this Court:\n<\/p>\n<p>(i)\tWhether<br \/>\n\tin the facts and under the circumstances of the case, the ITAT was<br \/>\n\tright in law in holding that an encumbrance created is the same as<br \/>\n\trestrictive covenant?\n<\/p>\n<p>(ii)\tWhether<br \/>\n\tin the facts and under the circumstances of the case, the ITAT was<br \/>\n\tright in law in holding that the valuation of the assets under the<br \/>\n\tWealth-Tax Act is to be determined by ignoring the restrictive<br \/>\n\tcovenants as per the amendment in Rule 21 of Schedule III of the<br \/>\n\tAct?\n<\/p>\n<p>(iii)\tWhether<br \/>\n\tin the facts and under the circumstances of the case, the ITAT was<br \/>\n\tright in law in ignoring the fact that the only method of evaluating<br \/>\n\tan encumbered asset is to consider the valuation of the asset less<br \/>\n\tthe valuation of encumbrance thereon?\n<\/p>\n<p>Heard<br \/>\n\tMr. S.N.Soparkar, the learned Senior Counsel appearing with Mrs.<br \/>\n\tSwati Soparkar for the Appellant.\n<\/p>\n<p>He<br \/>\n\thas pointed out that in assessee&#8217;s own case, earlier Tax Appeal is<br \/>\n\talready admitted.  He placed the copy of the order passed by this<br \/>\n\tCourt in Tax Appeal No. 34 to 36 of 2005 on record.\n<\/p>\n<p>In<br \/>\n\tthe  said ax Appeals, following two substantial questions of law<br \/>\n\twere framed by this Court:\n<\/p>\n<p>\t[a]<br \/>\nWhether, on the facts and in the circumstances of<br \/>\n               the  case,  the Income Tax Appellate Tribunal was<br \/>\n              right in law  in  holding  that  the  encumbrance<br \/>\n              created  vide  agreement  dated  27\/3\/1982  would<br \/>\n              operate as  a  restrictive  covenant  within  the<br \/>\n              meaning  of Rule 21 of Schedule III of the Wealth<br \/>\n              Tax Act,1957?\n<\/p>\n<p>        [b] Whether, on the facts and in the circumstances of<br \/>\n              the case, agreement dated 27\/3\/1982  between  the<br \/>\n              trustees of  Smt.    Pushpavati  Kantilal  Family<br \/>\n              Trust No.3 and Master Rajal  Prafulbhai,  one  of<br \/>\n              the  beneficiaries,  would  operate  as a binding<br \/>\n              document qua the assessee, the other beneficiary,<br \/>\n              despite  distribution  of  the  assets   by   the<br \/>\n              Trustees ?&#8221;\n<\/p>\n<p>\t  Since the facts are identical, the same two questions are framed for determination and consideration of this Court for this year too, after the appeal being admtited.<br \/>\n\t  Notice to the other side.  Additional paper book, if any, to be filed within three months from today.<br \/>\n\t  To be heard with Tax Appeal Nos. 34 to 36 of 2005.\n<\/p>\n<p> (K.A.Puj,J)<\/p>\n<p>(Rajesh H. Shukla,J)<\/p>\n<p>Jayanti*      <\/p>\n<p>\t\t   \u00a0\u00a0\u00a0<\/p>\n<p>\t\t   Top<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Gujarat High Court Rajal vs Unknown on 11 January, 2010 Author: K.A.Puj,&amp;Nbsp;Honourable Mr.Justice H.Shukla,&amp;Nbsp; Gujarat High Court Case Information System Print TAXAP\/1970\/2008 2\/ 3 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 1970 of 2008 ========================================= RAJAL INVESTMENT CO. PVT. LTD. &#8211; Appellant(s) Versus THE WELTH TAX OFFICER, WARD 5 (3) [&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-56236","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>Rajal vs Unknown on 11 January, 2010 - 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\/rajal-vs-unknown-on-11-january-2010\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Rajal vs Unknown on 11 January, 2010 - Free Judgements of Supreme Court &amp; 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