Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Wealth Tax Act. 1957 -s.27-A - Penalty levied upon appellant- assessee by Assessing Officer |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Allowed |
Headnote | Wealth Tax Act. 1957 -s.27-A - Penalty levied upon appellant assesses by 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 – Justifiability of - On appeal. held: Section 27-A provides a remedy of appeal to the High Court against the order of ITAT and is parametria to s. l 00, CPC-For exercise of powers us: JOO. CPC by High Court. Existence of substantial question of law is sine qua non and in the absence of such substantial question of law the appeal merits dismissal in limine -Appeal filed uls.27-A has to be decided like a second appeal u/s. 1OO. CPC - However; in the instant case the High Courtproceeded to decide the appeals filed by revenue u/s.27A without formulating the substantial question(s) of law - Matters remanded to High Court for deciding the appeals afresh after formulating substantial questions of it so arises - Code of Civil Procedure. 1908 s.100. Doctrines/Principles - Principle of "legislation by incorporation" - s. 27-A of the 1957 Act provides a remedy of appeal to the High Court against the order of ITAT and is pari materia tos. l 00. CPC. 1908 - Held: Section 100. CPC is bodily (fled from the Code and incorporated in s.27-A of the 1957 Act with minor additions and alterations by following the principle of "legislation by incorporation" - Wealth Tax Act. 1957 - s.27-A - Code of Civil Procedure. 1908 - s.100. |
Judge | Hon'ble Mr. Justice Abhay Manohar Sapre |
Neutral Citation | 2017 INSC 852 |
Petitioner | Maharaja Amrinder Singh |
Respondent | The Commissioner Of Wealth Tax |
SCR | [2017] 14 S.C.R. 590 |
Judgement Date | 2017-09-05 |
Case Number | 1349 |
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