This court considered four wealth tax applications filed by the Commissioner of Wealth Tax. Relying on a prior judgment regarding minimal tax impact, the judge dismissed all applications with no order as to costs.
All applications rejected with no order as to costs.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
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IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARYORIGINAL CIVIL JURISDICTION
WEALTH TAX APPLICATION NO.32 OF 2002
The Commissioner of Wealth Tax ..Petitioner.
V/s.
Trustees of the Estate of R.D.Patel ..Respondent.
AND
WEALTH TAX APPLICATION NO.33 OF 2002
The Commissioner of Wealth Tax ..Petitioner.
V/s.
Amit C. Chokshi ..Respondent.
AND
WEALTH TAX APPLICATION NO.38 OF 2002
The Commissioner of Wealth Tax ..Petitioner.
V/s.
Shri M.C. Pithawala ..Respondent.
AND
WEALTH TAX APPLICATION NO.39 OF 2002
The Commissioner of Wealth Tax ..Petitioner.
V/s.
Shri Mahesh C. Pithawala ..Respondent.
Mr.Parag Vyas i/b. T.C.Kaushik for applicants in all
the matters.
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CORAM : V.C. DAGA AND
J.P.DEVADHAR, JJ.
DATED : 9TH SEPTEMBER, 2005.
P.C. :-
The learned counsel appearing for the
revenue submits that the considering the small amount
of tax involved and taking into account its minimal
impact on the revenue, these applications may be
disposed of applying the Judgment of this Court
delivered in the case of Commissioner of Income-Tax
V/s. Camco Colour Co. reported in (2002) 254 I.T.R.
565 (Bom.), Considering the prayer made, all the
applications stands rejected with no order as to costs.
(V.C. DAGA, J.)
(J.P.DEVADHAR, J.)
Colour shows how this judgement treated each authority
Commissioner of Income-Tax V/s. Camco Colour Co.Applied¶27
(2002) 254 I.T.R. 565 (Bom.)
The Commissioner of Wealth Tax
Trustees of the Estate of R.D. Patel
Amit C. Chokshi
Shri M.C. Pithawala
Shri Mahesh C. Pithawala
V.C. Daga
J.P. Devadhar
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court