Supreme Court of India
Maharaja Amrinder Singh v. The Commissioner of Wealth Tax
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What the Court ordered
We are of the considered view that the impugned orders arc not legally sustainable B and thus liable to be set aside. c ·.
Judgment, page 7
From the headnote
Wealth Tax Act. 1957 -s.27- - Penalty levied upon appellant assessee hy Assessing Officer - income Tax Appellate Tribunal (JTAT) decided in favour of the appellant - High Court in appeal by revenue u/s. 27A set aside the order of ITAT and restored the order of assessment passed by the Assessing officer - Justifiahilizv of - On appeal. held: Section 27- provides a remedy of appeal to the High Court against the order of ITAT and is pari matcria to s. l 00, CPC-For exercise o,f powers uls: JOO. CPC by High Court. existence of substantial question o.f law is sine qua non and in the absence of
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