P.A. Jose etc. vs Commissioner of Wealth Tax, Kottayam etc.

NON-REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 5489-90 OF 2015 [@ SPECIAL LEAVE PETITION (C) NOs. 31781-31782 of 2013] P.A.JOSE Appellant(s) VERSUS COMMISSIONER OF WEALTH TAX, KOTTAYAM Respondent(s) Delay condoned. Leave granted. It has been submitted by the learned counsel for the appellant that the High Court had committed an error by not framing substantial question of law as per the provisions of Section 27A(3) of The Wealth Tax Act, 1957. The appeal under the said Section can be admitted only when a substantial question of law is involved in the appeal and according to sub-Section (4), the question of law has to be formulated by the High Court. Upon perusal of the impugned Judgment, we find that such a question had not been framed and without Jayant Kumar Arora framing a question of law, the appeal had been decided by the High Court. 2 For the aforesaid reason and looking at the facts of the case, the matter is remitted to the High Court so that a substantial question of law can be framed, if any, and the appeal can be heard again. The impugned order is set aside and the appeals are, accordingly, disposed of as allowed with no order as to costs. .......................J. [ANIL R. DAVE ] .......................J. [ARUN MISHRA] .......................J. [AMITAVA ROY] New Delhi; July 15, 2015. 3 ITEM NO.4 COURT NO.3 SECTION IIIA S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (C) No(s). 31781-31782/2013 (Arising out of impugned final judgment and order dated 24/07/2009 in WTA No. 4/2008,11/04/2013 in RP No. 171/2013,11/04/2013 in WTA No. 4/2008 passed by the High Court Of Kerala At Ernakulam) P.A.JOSE Petitioner(s) VERSUS COMMISSIONER OF WEALTH TAX, KOTTAYAM Respondent(s) (with appln. (s) for c/delay in filing SLP and c/delay in refiling SLP and interim relief and office report) Date : 15/07/2015 These petitions were called on for hearing today. CORAM : HON'BLE MR. JUSTICE ANIL R. DAVE HON'BLE MR. JUSTICE ARUN MISHRA HON'BLE MR. JUSTICE AMITAVA ROY For Petitioner(s) Mr. Basava Prabhu V. Patil, Sr. Adv. For Ms. Meena C. R., Adv. For Respondent(s) Mr. Arijit Prasad, Adv. Ms. Gargi Khanna, Adv. For Mrs. Anil Katiyar, Adv. UPON hearing counsel the Court made the following Delay condoned. Leave granted. The Civil Appeals are disposed of in terms of the non-reportable Judgment. (Jayant Kumar Arora) (Sneh Bala Mehra) Sr. P.A. Assistant Registrar (Signed non-reportable Judgment is placed on the file)