REGENT COMPUTRONICS PVT. LTD.

P.S. GANDHI Appellant

V/S

COMMISSIONER OF WEALTH-TAX Respondents

Referred Judgements :-

USHARANI DEBI V. RESEARCH INDUSTRIES LTD. [REFERRED TO]
RAM BARAI SINGH V. TIRTHA PADA MISRA [REFERRED TO]
MIDNAPUR ZAMINDARY CO.LTD. V. NARESH NARAYAN ROY [REFERRED TO]
KAI KHUSHROO SEZONJEE CAPADIA V. BAI JERBAI HIRJIBBOY WARDEN [REFERRED TO]
FIRM GANESH DAS RAM GOPAL V.JAMUNA DAS [REFERRED TO]
UTILITY ARTICLES MANUFACTURING CO. V. RAJA BAHADUR MOTILAL BOMBAY MILLS LTD. [REFERRED TO]
COMMISSIONER HINDU RELIGIOUS ENDOW MENTS MADRAS VS. LAKSHMINDRA THIRTHA SWAMIAR OF SHIRUR MUTT [REFERRED TO]
AMAR SINGH VS. CUSTODIAN EVACUEE PROPERTY PUNJAB [REFERRED TO]
J K TRUST BOMBAY VS. COMMISSIONER OF INCOME TAX EXCESS PROFITS TAX BOMBAY [REFERRED TO]
LALLI YESHWANT SINGH DEAD VS. RAO JAGDISH SINGH [REFERRED TO]
AHMED G H ARIFF VS. COMMISSIONER OF WEALTH TAX CATCUTTA [REFERRED TO]
BHAWANJI LAKHAMSHI VS. HIMATLAL JAMNADAS DANI [REFERRED TO]
BADRILAL VS. MUNICIPAL CORPORATION OF INDORE [REFERRED TO]
M C CHOCKALINGAM VS. V MANICKAVASAGAM [REFERRED TO]
YAR MUHAMMAD VS. LAKSHMI DAS [REFERRED TO]
ARSHAD WALIULLAH VS. CONTROLLER OF ESTATE DUTY [REFERRED TO]
K K VERMA VS. UNION OF INDIA [REFERRED TO]

JUDGEMENT

(1.) In compliance with the direction of this court, the Income-tax Appellate Tribunal, A Bench, Allahabad, has referred the following questions of law to this court:

(2.) Whether, on a correct interpretation of Section 2(e)(v) and the relevant provisions of Transfer of Property Act, the Tribunal was right in holding that the interest of the applicant in respect of the properties in dispute was for a period of over six years ?

(3.) Whether there was any material before the Tribunal to hold that on the relevant valuation date the property situated at 30A, Mahatma Gandhi Marg, was worth ten times of its annual rental income while in previous years the value of the said property was shown and accepted at Rs. 1,19,000.?

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P S GANDHI Vs. COMMISSIONER OF WEALTH-TAX

Referred Judgements :-

JUDGEMENT

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