Commissioner of Wealth Tax vs Rashtriya Swayam Sewak Sangh

S.P. Bharucha, J.—The parties to these references are the same. The questions referred in all these references are the same and read thus :

"(1) Whether, on the facts and in the circumstances of the case, the ITAT was correct in holding that the assessments framed in the status of individual were invalid ?"

(2) Whether the Appellate Tribunal was correct in holding that the assessee was not liable to wealth tax in terms of section 3 of the WT Act on the ground that the said section did not impose any liability to WT on Body of Individuals ?"

The asst. yr. 1967-68 is covered by W.T. Ref. No. 35, 1968-69 by Ref. No. 35A, 1969-70 by W.T. Ref. No. 35B, 1970-71 by W.T. Ref. No. 34, 1971-72 by W.T. Ref. No. 34A, 1972-73 by W.T. Ref. No. 34B, 1973-74 by W.T. Ref. No. 34C, 1974-75 by W.T. Ref. No. 34D and 1975-76 by W.T. Ref. No. 34E.

Counsel are agreed that having regard to the judgment of this Court in Orient Club Vs. Commissioner of Wealth-tax, Bombay City-II, , the questions must be answered by this Court in the affirmative and in favour of the assessee. The questions are so answered.

No order as to costs.