Commissioner of Wealth-tax, Circle, Kota v. H.H. Maharao Bhim Singh
[Citation -2019-LL-0405-71]

Citation 2019-LL-0405-71
Appellant Name Commissioner of Wealth-tax, Circle, Kota
Respondent Name H.H. Maharao Bhim Singh
Relevant Act Wealth-tax
Date of Order 05/04/2019
Judgment View Judgment
Keyword Tags tax effect

1 ITEM NO.47 COURT NO.8 SECTION XV SUPREME COURT OF INDIA RECORD OF PROCEEDINGS Petition for Special Leave to Appeal (C) No.19714/2017 (Arising out of impugned final judgment and order dated 14-12-2016 in DBWTA No.4/2005 passed by High Court Of Judicature For Rajasthan At Jaipur) COMMISSIONER OF WEALTH TAX, CIRCLE KOTA Petitioner(s) VERSUS H. H. MAHARAO BHIM SINGH Respondent(s) WITH SLP(C) No.22056/2017 (XV) (IA No.63076/2017-CONDONATION OF DELAY IN FILING) SLP(C) No.22059/2017 (XV) SLP(C) No.22057/2017 (XV) (FOR ADMISSION and I.R.; IA No.66988/2017-CONDONATION OF DELAY IN FILING; and, IA No.66989/2017-EXEMPTION FROM FILING C/C OF IMPUGNED JUDGMENT) SLP(C) No.22033/2017 (XV) SLP(C) No.20381/2017 (XV) SLP(C) No.20113/2017 (XV) SLP(C) No.23024/2017 (XV) (IA No.74521/2017-CONDONATION OF DELAY IN FILING; and, IA No.74522/2017-EXEMPTION FROM FILING C/C OF IMPUGNED JUDGMENT) Date : 05-04-2019 These petitions were called on for hearing today. CORAM : HON'BLE MR. JUSTICE UDAY UMESH LALIT HON'BLE MS. JUSTICE INDU MALHOTRA For Petitioner(s) Mr. Atmaram N.S. Nadkarni, ASG Signature Not Verified Mr. Bhakti Vardhan Singh, Adv. Digitally signed by MUKESH KUMAR Date: 2019.04.09 Mr. Rupesh Kumar, Adv. 19:27:39 IST Reason: Mr. Debashish Bharukha, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) Ms. Kavita Jha, AOR Mr. Vaibhav Kulkarni, Adv. 2 UPON hearing counsel Court made following ORDER Delay condoned. It is common ground that tax effect in present matters is less than Rs. One Crore in every individual case. It is also accepted by learned counsel appearing for petitioners in all these cases that by virtue of Circular No.5 of 2018 dated 11.07.2018, monetary limits for filing/withdrawal of Wealth Tax Appeals before Income Tax Appellate Tribunal, High Courts and this Court is same as governing cases of Income Tax by virtue of Circular No.03/2018 dated 11.07.2018. In circumstances, all these special leave petitions stand dismissed. Pending application(s), if any, shall stand disposed of. (MUKESH NASA) (RAJINDER KAUR) COURT MASTER BRANCH OFFICER Commissioner of Wealth-tax, Circle, Kota v. H.H. Maharao Bhim Singh
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