Supreme Court · 1994 INSC 411 · Decided 22 September 1994
Commissioner of Wealth Tax v. M/S. Shravan Kumar Swarup and Sons, ETC. ETC.
- Court
- Supreme Court of India
- Citation
- 1994 INSC 411 · [1994] SUPP. 3 S.C.R. 750
- Case number
- CIVIL APPEAL No. 6367/1994
- Decided
- 22 September 1994
- Bench
- M.N. VENKATACHALIAH, S.C. AGRAWAL (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
OF WEALTH TAX v. MJS. SHRAVAN KUMAR SWARUP AND SONS, ETC. ETC. SEPTEMBER 22, 1994 B (M.N. VENKATACHALIAH, CJ, S.C. AGRAWAL, J.] : Wealth Tax Rules 1957, Rule lBB-Whether it affects the substantive rights of the assessee or is merely procedural-Whether the Rules partakes of C the character of the assessments were made on 8.2.1983. Before that date rule lBB had been introduced into the Rules on D 1.4.1979 which provided the tnode of valuation of house property wholly or mainly used for residential purposes, for the purpose of ascertaing that net wealth under the Wealth Tax Act,
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