Commissioner of Wealth tax-Vi, Hyderabad. v. Sb. Nazeebunnisa Begum
Case brief
What is this about?
The Wealth Tax Appellate Tribunal dismissed an appeal where the tax liability was negligible. The High Court, relying on a prior W.T.A. no. 24 order, decided not to examine the merits due to the low quantum and dismissed the Revenue's appeal.
What did the court decide?
The appeal was dismissed; miscellaneous petitions, if any, stood disposed of as infructuous.