Dhansukhlal Gafurbhai Pate v. Commissioner Of Income Tax
High Court
21 Dec 2002 In favour of: Assessee
Forum / Bench
High Court · gujarathc
Parties
Dhansukhlal Gafurbhai Pate v. Commissioner Of Income Tax
Date of order
21 Dec 2002
Assessment year(s)
—
Outcome
Allowed
The order — as passed by the High Court
Case summary
In Dhansukhlal Gafurbhai Pate v. Commissioner Of Income Tax, the High Court (2002) allowed the appeal. The decision went in favour of the assessee.
Issue: 27(1) of the Wealth-tax Act, 1957. "Whether, on the facts and in the circumstances of the case, the assessee was entitled to the exemption under sec.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
WEALTH TAX REFERENCE No 30 of 1991
For Approval and Signature:
HON'BLE MR.JUSTICE A.R.DAVE
and
HON'BLE MR.JUSTICE K.M.MEHTA
============================================================ 1. Whether Reporters of Local Papers may be allowed : NO to see the judgements? 2. To be referred to the Reporter or not? : NO 3. Whether Their Lordships wish to see the fair copy : NO of the judgement? 4. Whether this case involves a substantial question : NO of law as to the interpretation of the Constitution of India, 1950 of any Order made thereunder? 5. Whether it is to be circulated to the concerned : NO Magistrate/Magistrates,Judge/Judges,Tribunal/Tribunals? -------------------------------------------------------------- DHANSUKHLAL GAFURBHAI PATEVersus COMMISSIONER OF INCOME TAX --------------------------------------------------------------
Appearance:
1. WEALTH TAX REFERENCE No. 30 of 1991
MR JP SHAH for Petitioner No. 1 MR MANISH R BHATT for Respondent No. 1
--------------------------------------------------------------
CORAM : HON'BLE MR.JUSTICE A.R.DAVE
and
HON'BLE MR.JUSTICE K.M.MEHTA
Date of decision: 21/12/2002
�The following question of law, arising out of the order passed by the Income Tax Appellate Tribunal, Ahmedabad Bench 'C', has been referred to this court for
its opinion under the provisions of sec. 27(1) of the
Wealth-tax Act, 1957.
"Whether, on the facts and in the circumstances of the case, the assessee was entitled to the exemption under sec. 5(1)(xvia) in respect of
of the case, the assessee was entitled to the exemption under sec. 5(1)(xvia) in respect of the National Defence Gold Bonds, 1980?"
2.�Similar question had been raised in Wealth Tax Reference No. 34 of 1991. This court has disposed of the said reference by answering the question in favour of the assessee and against the revenue by its judgment dated 21.12.2002. The question referred to this court in this reference is also, therefore, answered in the affirmative, i.e., in favour of the assessee and against
the revenue.
�The reference stands disposed of with no order as
to costs.
�����(A.R. Dave, J.)
�����(K.M. Mehta, J.)
(hn)
This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.
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