The Commissioner Of Wealth Tax, Vidarbha, Nagpur v. Narayan Hiralal, Akola

Order 0701itr136.87

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

NAGPUR BENCH, NAGPUR.

WEALTH TAX REFRENCE NO. 136/1987.

The Commissioner of Wealth Tax, Vidarbha, Nagpur. -VERSUSShri Narayan Hiralal, Akola.

Office notes, Office Memoranda of Coram, appearances, Court's orders Court's or Judge's Orders or directions and Registrar's orders.

CORAM

: B.P. DHARMADHIKARI & V.M.DESHPANDE, JJ.

DATE : JANUARY 07, 2016.

Heard Shri Bhattad, learned Counsel for the applicant and Shri Thakkar, learned Counsel for respondent.

2.

Question referred is "Whether on the facts and in the circumstances of the case, the Appellate Tribunal was justified in holding that the assessee constituted a smaller HUF with his minor unmarried daughter ?"

3.

The addition, if the question is answered in favour of the revenue will be of Rs. 6172/-, and therefore, additional tax demand will be of Rs. 310/- only.

Order 0701itr136.87 4.

In the light of judgments of this Court reported in case of CIT .vrs. Pitwa Engineering Works (2005) 276 IT 519 (Bom) and Commissioner of Income Tax .vrs. Madhukar K. Inamdar (318 ITR 149 (Bombay), it is apparent that reference need not to be answered on account of small tax effect. It is accordingly returned unanswered.

JUDGE JUDGE Rgd.