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WT- Mere letting of office premises cannot put them in the category of commercial establishment or complex
Case Law Details
- Case Name
- Naturell (India) (P.) Ltd. Vs Assistant Commissioner of Wealth Tax (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2006-07
- Courts
- ITAT Mumbai
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ORDER
Vijay Pal Rao, Judicial Member
This appeal by the assessee is directed against the order dated 27.7.2011 of the CWT(A) for the AY 2006-07.
2. The assessee has raised the following grounds in this appeal:
I. First Ground of Appeal:
1. The Commissioner of Wealth Tax (A) has erred in confirming validity of the issuance of notice u/s 17 of the Wealth Tax Act.
2. He failed to appreciate that the notice u/s 17 and assessment order passed u/s 16(3) was illegal and without jurisdiction.
3. The appellant prays that the assessment order passed u/s 16(3) read with section 17 be treated as illegal ...
