COMMISSIONER OF WEALTH-TAX vs. HARIVALLABHDAS KALIDAS CHARITABLE TRUST

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WTR/53/1984HC GujaratGJHC24012200198426 June 2001Author: HONOURABLE MR. JUSTICE ANIL R. DAVE,HONOURABLE MR. JUSTICE D.A.MEHTA3 pages
AI SummaryRemanded

What did the High Court hold?

The High Court, in its oral judgment, noted that the three questions referred to it had already been addressed and answered by the Court in previous judgments: Wealth Tax Reference No. 21 of 1981 decided on 3/12/1993 and Wealth Tax Reference No. 22 of 1981 decided on 18/1/1995. Following the law laid down in those precedents, the Court answered all three questions in the affirmative, in favour of the assessee and against the Revenue. The operative direction was that the Reference stands disposed of accordingly, with no order as to costs. The specific reasoning from the cited cases was not detailed in this judgment, but the principle applied was adherence to prior judicial pronouncements on similar matters.

What were the facts?

This case involves a Wealth Tax Reference filed by the Commissioner of Wealth-Tax against Harivallabhdas Kalidas Charitable Trust. The Income Tax Appellate Tribunal (ITAT), Ahmedabad Bench 'C', referred three questions of law to the High Court for its opinion. The Revenue was represented by Shri B.B. Nayak, while the respondent assessee did not appear despite being served notice. The High Court noted that these questions had been previously decided by the same court in similar references.

What were the issues?

The High Court was asked to decide three questions of law referred by the ITAT at the instance of the Revenue: 1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in concluding that the assessee was entitled to exemption under Section 5(1)(i) of the Wealth Tax Act, 1957? 2. Whether the Tribunal was right in law in concluding that the provisions of Section 21-A of the Wealth Tax Act, 1957, were not applicable to the assessee? 3. Whether the Tribunal was right in law in concluding that the provisions of Section 13(1)(c) read with Section 13(2)(h) of the Income Tax Act, 1961, were not attracted in the case of the assessee? The Revenue's contentions were not explicitly recorded, but the questions themselves indicate the points of dispute. The assessee did not present any arguments as they did not appear.

Which sections of the Income-tax Act were involved?

Section 5(1)(i),Section 21-A,Section 13(1)(c),Section 13(2)(h),Section 27(1)

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

WEALTH TAX REFERENCE No 53 of 1984

For Approval and Signature:

Hon'ble MR.JUSTICE A.R.DAVE and Hon'ble MR.JUSTICE D.A.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 Civil Judge? : NO -------------------------------------------------------------- COMMISSIONER OF WEALTH-TAX Versus HARIVALLABHDAS KALIDAS CHARITABLE TRUST -------------------------------------------------------------- Appearance: MR B.B.NAYAK FOR MR MANISH R BHATT for Applicant. NOTICE SERVED for Respondent No. 1

--------------------------------------------------------------

CORAM : MR.JUSTICE A.R.DAVE and MR.JUSTICE D.A.MEHTA

Date of decision: 26/06/2001

ORAL JUDGEMENT (Per : MR.JUSTICE A.R.DAVE)

At the instance of the Revenue, the following questions have been referred to this Court for its opinion by the Income Tax Appellate Tribunal, Ahmedabad Bench "C" under the provisions of section 27(1) of the Wealth Tax Act, 1957 (hereinafter referred to as 'the Act').

"

1.

Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in coming to the conclusion that, the assessee was entitled to exemption u/s.5(1)(i) of the W.T.Act?

2.

Whether, the Tribunal was right in law in coming to the conclusion that, the provisions of section 21-A of the W.T.Act were not applicable to the assessee ?

3.

Whether, the Tribunal was right in law in coming to the conclusion that, the provisions of sec.13(1)(c) read with section 13(2)(h) of the I.T.Act were not attracted in the case of the assessee ?"

We have heard learned Advocate Shri B.B.Nayak, appearing for the applicant. Though the respondent has been served with notice of this Court nobody has appeared on behalf of the respondent trust.

Shri Nayak, learned Advocate, appearing for the applicant has submitted that all the three questions which have been referred to in the present Reference have already been replied to by this Court in Wealth Tax Reference No.21 of 1981 decided on 3/12/1993 and Wealth Tax Reference No.22 of 1981 decided on 18/1/1995. In view of the law laid down by this Court, in the Wealth Tax References referred to hereinabove, we reply the questions referred to in the present Reference in the affirmative i.e. in favour of the assessee and against the Revenue.

The Reference thus stands disposed of accordingly with no order as to costs. (A.R.Dave,J.) (D.A.Mehta, J)

m.m.bhatt

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