Dismissed
Commissioner of Wealth-tax-Vi, v. Sb. Haleema Begum
Telangana HCWTA/147/2005
Case brief
AI extract
What is this about?
In Wealth Tax Appeal No. 147 of 2005, Justice Challa Kodanda Ram, concurring with Justice G. Chandraiah, dismissed the Revenue Appeal under Section 27(A) of the Wealth Tax Act, 1957 against an ITAT order. The court declined to examine merits due to negligible tax liability, citing instructions from the Central Board of Direct Taxes and the Income Tax Appellate Tribunal judgment in W.T.A. No. 24 of
What did the court decide?
The Revenue Appeal under Section 27(A) of the Wealth Tax Act, 1957 was dismissed; the order appealed against was upheld. The tax liability of Rs. 22,496/- stands confirmed. Miscellaneous petitions wer