{"id":82867,"date":"1990-06-15T00:00:00","date_gmt":"1990-06-14T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-smt-ushaben-trust-on-15-june-1990"},"modified":"2018-01-29T05:01:03","modified_gmt":"2018-01-28T23:31:03","slug":"commissioner-of-income-tax-vs-smt-ushaben-trust-on-15-june-1990","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-smt-ushaben-trust-on-15-june-1990","title":{"rendered":"Commissioner Of Income-Tax vs Smt. Ushaben Trust on 15 June, 1990"},"content":{"rendered":"<div class=\"docsource_main\">Bombay High Court<\/div>\n<div class=\"doc_title\">Commissioner Of Income-Tax vs Smt. Ushaben Trust on 15 June, 1990<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1991 190 ITR 485 Bom<\/div>\n<div class=\"doc_author\">Author: T Sugla<\/div>\n<div class=\"doc_bench\">Bench: S V Manohar, T Sugla<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p> T.D. Sugla, J. <\/p>\n<p>1.This is a reference at the instance of the Department. The proceedings relate to the assessment of the assessee-trust for the assessment year 1969-70. It was stated by the assessee before the Wealth-tax Officer that the beneficiaries had already been assessed in respect of their interest in the trust property. However, the Wealth-tax Officer completed the assessment on the trust properties treating it an individual. The assessment was set aside by the Appellate Assistant Commissioner. Following its order for the assessment year 1968-69, the Tribunal confirmed the order of the Appellate Assistant Commissioner.\n<\/p>\n<p>2. At the instance of the Department, the Tribunal has referred to this court the following question of law for opinion :\n<\/p>\n<p> &#8220;Whether, on the facts and in the circumstances of the case, it was open to the Wealth-tax Officer to assess the trust, notwithstanding the fact that assessments in the individual hands of the beneficiaries had already been made ?\n<\/p>\n<p>3. Shri Jetley, learned counsel for the Department, has fairly stated that the issue involved herein is covered by this court&#8217;s judgment in the case of Trustees of Putlibai R. F. Mulla Trust v. CWT (1967) 66 ITR 653. However, the issue, he stated, was pending before the Supreme Court. Shri Dastur, learned counsel for the respondent, stated that the Bombay High Court&#8217;s decision (1967) 66 ITR 653 has been approved by the Supreme court in the case of CWT v. Trustees of H. E. H. Nizam&#8217;s family (Remainder Wealth) Trust . Accordingly, we answer the question in the negative and in favour of the assessee.\n<\/p>\n<p>4. No order as to costs.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Bombay High Court Commissioner Of Income-Tax vs Smt. Ushaben Trust on 15 June, 1990 Equivalent citations: 1991 190 ITR 485 Bom Author: T Sugla Bench: S V Manohar, T Sugla JUDGMENT T.D. Sugla, J. 1.This is a reference at the instance of the Department. The proceedings relate to the assessment of the assessee-trust for the [&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":[11,8],"tags":[],"class_list":["post-82867","post","type-post","status-publish","format-standard","hentry","category-bombay-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 Income-Tax vs Smt. 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