{"id":66419,"date":"1989-01-16T00:00:00","date_gmt":"1989-01-15T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-wealth-tax-vs-n-d-bhargava-decd-by-legal-on-16-january-1989"},"modified":"2018-10-03T04:45:06","modified_gmt":"2018-10-02T23:15:06","slug":"commissioner-of-wealth-tax-vs-n-d-bhargava-decd-by-legal-on-16-january-1989","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-wealth-tax-vs-n-d-bhargava-decd-by-legal-on-16-january-1989","title":{"rendered":"Commissioner Of Wealth-Tax vs N.D. Bhargava (Decd., By Legal &#8230; on 16 January, 1989"},"content":{"rendered":"<div class=\"docsource_main\">Allahabad High Court<\/div>\n<div class=\"doc_title\">Commissioner Of Wealth-Tax vs N.D. Bhargava (Decd., By Legal &#8230; on 16 January, 1989<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1989 177 ITR 58 All<\/div>\n<div class=\"doc_author\">Author: R Gulati<\/div>\n<div class=\"doc_bench\">Bench: A Misra, R Gulati<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p>R.K. Gulati, J. <\/p>\n<p> 1. These connected applications under Section 27(3) of the Wealth-tax Act, 1957, for the assessment years 1957-58 to 1961-62 have been filed at the instance of the Commissioner of Wealth-tax, Allahabad. A common question has been proposed in these applications. It appears that Sri. N.L. Bhargava (since deceased) filed wealth-tax returns for the aforesaid years in the status of individual. After his death, one of his legal heirs revised the returns filed by the deceased and put forward a plea that certain assets and properties which have been returned in the returns filed in the status of an individual by the deceased belonged to the Hindu undivided family of which the deceased was only one of the members and, as such, those assets and properties were not liable to be assessed in his hands as an individual.\n<\/p>\n<p>2. Pending wealth-tax assessments for the years in dispute, the estate left by the deceased was subjected to estate duty under the Estate Duty Act, 1953. The question raised in these applications was also raised in the estate duty matter and, ultimately, the Income-tax Appellate Tribunal upheld the plea in respect of the properties alleged as belonging to the Hindu undivided family. Against the order passed by the Income-tax Appellate Tribunal, the Revenue came to this court under Section 64 of the Estate Duty Act, 1953, with a prayer that the Tribunal be directed to state the case to this court, inasmuch as the question, whether the property belonged to the family or to the individual, was a question of law fit for reference. That application was accepted by this court and the Income-tax Appellate Tribunal was directed to state the case for the opinion of this court. The said reference is pending final adjudication before this court.\n<\/p>\n<p>3. In deciding the appeals for the years in dispute, the Income-tax Appellate Tribunal has relied on its earlier decision which was given in the estate duty matter.\n<\/p>\n<p>4. We have heard learned counsel for the parties and are of the view that the common question raised in these applications does arise out of the order passed by the Tribunal and is a question of law. We, accordingly, direct the Income-tax Appellate Tribunal to draw up a statement of the case and refer the following question of law for the opinion of this court:\n<\/p>\n<p>  &#8220;Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that one-fourth of the entire assets left by Sri Niranjan Lal Bhargava at the time of his death was his separate property representing the property inherited by him from his mother ?&#8221;\n<\/p>\n<p>5. The applications are, accordingly, allowed. Parties shall bear their own costs.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Allahabad High Court Commissioner Of Wealth-Tax vs N.D. Bhargava (Decd., By Legal &#8230; on 16 January, 1989 Equivalent citations: 1989 177 ITR 58 All Author: R Gulati Bench: A Misra, R Gulati JUDGMENT R.K. Gulati, J. 1. These connected applications under Section 27(3) of the Wealth-tax Act, 1957, for the assessment years 1957-58 to 1961-62 [&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-66419","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>Commissioner Of Wealth-Tax vs N.D. 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