Supreme Court · 2017 INSC 852 · Decided 5 September 2017
Maharaja Amrinder Singh v. The Commissioner of Wealth Tax
- Court
- Supreme Court of India
- Citation
- 2017 INSC 852 · [2017] 14 S.C.R. 590
- Case number
- CIVIL APPEAL No. 1349/2007
- Decided
- 5 September 2017
- Bench
- R.K. AGRAWAL, ABHAY MANOHAR SAPRE (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- CPC Section 100
Headnote
I 4 S.C.R. 590 MAHARAJA AMRINDER SINGH v. THE COMMISSIONER OF WEALTH TAX (Civil Appeal No.1349 of 2007) SEPTEMBER 05, 2017 [R. K. AGRAWAL AND ABHAY MANOHAR SAPRE, JJ.) Wealth Tax Act. 1957 -s.27-A - Penalty levied upon appellant­ assessee hy Assessing Officer - income Tax Appellate Tribunal - Justifiahilizv of - On appeal. held: Section 27-A 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 D of substantial question o.f law is sine qua non and in the absence of
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