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Punjab-Haryana High Court

Commissioner Of Wealth Tax Patiala vs Maharaja Amrinder Singh on 21 January, 2020

Author: Avneesh Jhingan

Bench: Avneesh Jhingan

     IN THE HIGH COURT OF PUNJAB AND HARYANA
                   AT CHANDIGARH

                                Date of decision : 21.01.2020

                                WTA No.10 of 2001 (O&M)

The Commissioner of Wealth-tax, Patiala
                                                             ...... Appellant

                        versus

Maharaja Amarinder Singh, Karta of HUF
of Late Maharaja Yadvinder Singh,
New Moti Bagh Palace, Patiala
                                                             ...... Respondent

                                WTA No.11 of 2001 (O&M)

The Commissioner of Wealth-tax, Patiala
                                                             ...... Appellant

                        versus

Maharaja Amarinder Singh, Karta of HUF
of Late Maharaja Yadvinder Singh,
New Moti Bagh Palace, Patiala
                                                             ...... Respondent

                                WTA No.3 of 2002 (O&M)

The Commissioner of Wealth-tax, Patiala
                                                             ...... Appellant

                        versus

Maharaja Amarinder Singh,
New Moti Bagh Palace, Patiala
                                                             ...... Respondent

                                WTA No.4 of 2002 (O&M)

The Commissioner of Wealth-tax, Patiala
                                                             ...... Appellant

                        versus

Maharaja Amarinder Singh
New Moti Bagh Palace, Patiala
                                                             ...... Respondent




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                                             WTA No.5 of 2002 (O&M)

The Commissioner of Wealth-tax, Patiala
                                                               ...... Appellant

                          versus

Maharaja Amarinder Singh
New Moti Bagh Palace, Patiala
                                                               ...... Respondent

CORAM : HON'BLE MR.JUSTICE AJAY TEWARI
        HON'BLE MR.JUSTICE AVNEESH JHINGAN
                     ***

Present :   Mr. Kunal Sharma, Advocate for the appellant-revenue.

            Mr. Akshay Bhan, Senior Advocate with
            Mr. Alok Mittal, Advocate
            for the respondent.

                                 ***
AJAY TEWARI, J. (Oral)

Learned counsel for the appellant-revenue states that the facts of the present case are covered by the decision of this Court in WTA No.3 of 2010, titled as The Commissioner of Wealth-tax, Patiala Vs. Prince Raninder Singh Trust L/H of Late Maharaja Yadvindra Singh of Patiala, Patiala decided on 20.01.2020.

In the circumstances, the appeal stands disposed of in the same terms as in WTA No.3 of 2010.

Since the main case has been dismissed, the pending C.M. Application, if any, also stands disposed of.

( AJAY TEWARI ) JUDGE ( AVNEESH JHINGAN ) JUDGE 21.01.2020 pooja sharma-I Whether speaking/reasoned Yes/No Whether Reportable : Yes/No 2 of 2 ::: Downloaded on - 09-02-2020 23:36:36 :::