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3 judgments · newest first · showing 1–3
F.S. Gandhi, the deceased, owned several lease‑hold properties in Allahabad. The leases expired in 1958 and 1963 and the Government of Uttar Pradesh served notices to vacate, but the assessee continued to occupy the premises under a month‑to‑month tenancy and collected rent. The Wealth Tax Officer, …
The case concerned gifts of immovable property made by a deceased individual to his wives in 1962, which were chargeable to gift‑tax. The assessee claimed that, under the proviso to section 4(1)(a) of the Wealth‑Tax Act, 1957, such gifts should be exempt from wealth‑tax assessment for all assessment …
The Commissioner of Wealth Tax, Amritsar appealed against a High Court order that had ruled in favour of Suresh Seth, who had filed his wealth‑tax returns for 1964‑65 and 1965‑66 years several years late. The department had levied penalties under section 18(1)(a) of the Wealth Tax Act, applying …
