Supreme Court · 1985 INSC 56 · Decided 13 March 1985
The Commissioner of Wealth Tax, Gujarat, Ahmedabad v. Kantilal Manilal ETC. ETC.
- Court
- Supreme Court of India
- Citation
- 1985 INSC 56 · [1985] 3 S.C.R. 297
- Case number
- CIVIL APPEAL No. 1311/1973
- Decided
- 13 March 1985
- Bench
- R.S. PATHAK, E.S. VENKATARAMIAH (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act
Headnote
THE COMMJSSJONER OF WEALTH TAX,. OUJARAT, AHMEDABAD v • . · KANTILAL. MANILAL ETC. ETC. March.13, 198S . [R.S: PA1HAK AND E.S. VE~KATARAMIAH., J J,] . Wealth Tax Act,- Section 2 (m)-. (iii) (a}, scope of - New wealth, com .. putation of - Debt due - Ingredients neceJsary for Tax and Wea/th Tax. .. , .::For the .asseSsment years 1961-62 and 1962~63: the cOrresponding valuation .dates' of Which were March-31, 1961 and March 31. 1962,. assessment orders were made under the Wealth Tax Act on March 24, 1961 and March 23, 1962 respectively while the notice of demands were
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