REGENT COMPUTRONICS PVT. LTD.

COMMISSIONER OF INCOME TAX Appellant

V/S

Meenakshi Devi Avaru Respondents

Referred Judgements :-

JODHA MAL KUTHIALA VS. COMMISSIONER OF INCOME TAX PUNJAB JAMMU AND KASHMIR HIMACHAL PRADESH AND PATIALA [REFERRED TO]
COMMISSIONER OF WEALTH TAX WEST BENGAL VS. BISHWANATH CHATTERJEE [REFERRED TO]
LATE NAWAB SIR MIR OSMAN ALI KHAN VS. COMMISSIONER OF WEALTH TAX HYDERABAD [REFERRED TO]
COMMISSIONER OF INCOME TAX BOMBAY VS. PODAR CEMENT PRIVATE LIMITED AND OT HERS [REFERRED TO]
COMMISSIONER OF WEALTH TAX VS. D C M LTD [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. COCHIN COMPANY PRIVATE LIMITED [REFERRED TO]
CHAMUNDI HOTEL P LTD VS. STATE [REFERRED TO]
LAXMIPAT SINGHANIA VS. LARSEN AND TOUBRO LTD [REFERRED TO]
S.N. WADIYAR VS. COMMISSIONER OF WEALTH TAX, KARNATAKA [REFERRED TO]

JUDGEMENT

(1.) Preamble:

(2.) The definition of "Assets" underwent a drastic amendment with effect from 01/04/1993 and the word 'Assets' defined in Section 2 (ea) of the Act since 1st April 1993 comprises of six categories of Assets. This amendment was brought to encourage the Assets to be put to productive use and to levy tax under the said Act for the aforesaid avowed object of the enactment.

(3.) The present batch of Appeals filed by the Department raise the following Substantial Question of law which is required to be answered in the present set of appeals for the various assessment years, viz. A.Y.1999-2000 to A.Y.2004-05 is as follows:-

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COMMISSIONER OF INCOME TAX Vs. MEENAKSHI DEVI AVARU

Referred Judgements :-

JUDGEMENT

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