Back
P.M.JAGTAP, S.R.CHAUHAN
Wealth Tax Officer – Appellant
Versus
Durlabhlal Sewalal Yagnik – Respondent
By the Bench.—As the above appeals and COs involve common points so we are disposing them of by this common order for the sake of convenience.
2. WTA Nos. 153/Jp./1994 to 159/Jp./1994 are appeals by the IT Department for the assessment years 1984-85 to 1990-91 respectively, against the common order of CWT(A), Udaipur, dated 11-2-1994, whereby he treated the reassessments made under section 16(3)/17, WT Act, to be void and accordingly allowed the assessee’s appeals for the aforesaid seven assessment years. Aggrieved by the same, the Revenue is in appeal before the Tribunal.
3. CO Nos. 27/Jd./1998 to 33/Jd./1998 are COs by the assessee for the assessment years 1984-85 to 1990-91 which are directed against the common order of CWT(A), Udaipur, dated 11-2-1994, inasmuch as the learned CWT(A) disposed of the appeals before her solely on the ground of invalidity of the assessments due to non-existence of HUF, and did not decide some other substantive grounds taken by the assessee before her on merits.
4. We have heard the arguments of both the sides and also perused the records.
5. We first take up the appeals of the Revenue being WTA Nos. 153/Jp./1994 to 159/Jp./1994 in the above seven
The main legal point established in the judgment is the binding effect of the settlement between the parties, the waiver of the right to seek re-employment by the workmen, and the entitlement of the ....
A lockout is justified if it is declared in response to an illegal strike or a strike that is in breach of a settlement or award.
The combination of eyewitness testimonies, recovery of the weapon used, and forensic examination results can establish guilt in criminal cases, even based on circumstantial evidence.
The conviction of an accused person under Section 27(3) of the Arms Act is not permissible in law if the accused is also charged with committing murder under Section 302 of the Indian Penal Code.
The court can enhance compensation based on the deceased's income and family dependency, and adjust the multiplier used by the Tribunal if found unjustified.
A valid signature must be in the candidate's own handwriting, as emphasized by the General Clauses Act and relevant case law.
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
