https://www.taxtmi.com/caselaws?id=12808 The High Court upheld the Tribunal's decision, confirming the aggregation of properties from different schedules into a single assessment under section 21(4) of the Wealth-tax Act, 1957. The court ruled in favor of the Revenue, stating that after the death of the life tenants, properties in schedules IV, V, and VI reverted back to schedule I properties, justifying a single assessment. The court supported the aggregation and single assessment under section 21(4). en-us Thu, 20 Dec 2001 00:00:00 +0530 Fri, 22 May 2009 11:21:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12808 The High Court upheld the Tribunal's decision, confirming the aggregation of properties from different schedules into a single assessment under section 21(4) of the Wealth-tax Act, 1957. The court ruled in favor of the Revenue, stating that after the death of the life tenants, properties in schedules IV, V, and VI reverted back to schedule I properties, justifying a single assessment. The court supported the aggregation and single assessment under section 21(4). Case-Laws Income Tax Thu, 20 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12808