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I.T.A. NO. 2046/LB OF 2000, DECIDED ON 30TH APRIL, 2002. versus I.T.A. NO. 2046/LB OF 2000, DECIDED ON 30TH APRIL, 2002.

Section 14C of the Wealth Tax Act, 1963, on the property of some immovable property, the tax authority filed the Wealth Tax Return and claimed that the self-tax retired house tax was paid on the basis of a similar return, section of the Wealth Tax Act. The minimum tax was changed under 14C, the tax was paid more than 1963 on the basis of the Wealth tax return and it was confirmed by the appellate authority's accuracy record, which estimates that along with the returns, Taxes were also paid, but the Assessing Officer proceeded to impose taxes under Section 14C against the Asset Tax Act, 1963. The assessee was liable to pay double tax in lieu of tax liability which was not valid under the law, asserting that there was a waiver of the property itself which was allowed by the department if the assessee was allowed. If the tax was still to be paid under section 14C of the Wealth Tax Act, 1963, such supply would be a kind of wage given to the department to prevent legal proceedings from the Appellate Tribunal of the Wealth Tax Act, 1963. Directed to vacate the first appellate order placed under section 14C. solicitors from Upper Deval lawyer