BADURNNISA Vs. COMMISSIONER OF WEALTH TAX

JUDGEMENT

(1.) AFTER the assessment under the WT Act for the asst. yrs. 1957-76 and 1976-77 was completed, the petitioner felt aggrieved at the non-grant of exemption under cl. (xxxii) of S. 5(1) of the Act and for certain other matters, She filed a revision under S. 25 (1) of the WT Act before the CWT, Allahabad. One of the grounds takesn was that the assessee should have been granted exemption in relation to her firm Khan Carpets under cl (xxxii) of S. 5 (1). This claim was repelled by the CWT as follows :

(2.) THE learned counsel for the Department invited our attention on the facts alleged in the counter- affidavit to the effect that the petitioner had not raised this claim in the return filed by her and that the firm Khan Carpets was, in fact not carrying on the business of manufacturing carpets. This aspect of the matter has not at all been submitted before the CWT In the interest of justice we feel it proper to send the matter back to the CWT.