Ushadevi Agarwal v. Shri S Venugopalan and Ors.
Case brief
What is this about?
In a batch of writ petitions challenging notice under the Wealth Tax Act, this Court directed the Wealth Tax Officer to assess petitioners in terms of Schedule III of the Wealth Tax Rules, following precedents held that the procedural rule applies to pending proceedings. Liberty was granted to the Revenue to challenge this order.
What did the court decide?
Liberty granted to Revenue to challenge order. Petitioners to be assessed in terms of Schedule III.