https://www.taxtmi.com/caselaws?id=17563 The court quashed the notices issued under section 17, ruling that the trustees were not required to file a separate return for the residue assessable under section 21(1A) of the Wealth-tax Act. The court found the Assessing Officer lacked jurisdiction as there was no obligation for trustees to file such a return. The court dismissed objections of timeliness and maintainability of the writ petitions, emphasizing the questioning of assessing authority's jurisdiction. The writ petitions were allowed, and the oral application for leave to appeal to the Supreme Court was refused due to the absence of substantial legal questions. en-us Thu, 21 Nov 1996 00:00:00 +0530 Wed, 23 Sep 2009 13:06:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17563 The court quashed the notices issued under section 17, ruling that the trustees were not required to file a separate return for the residue assessable under section 21(1A) of the Wealth-tax Act. The court found the Assessing Officer lacked jurisdiction as there was no obligation for trustees to file such a return. The court dismissed objections of timeliness and maintainability of the writ petitions, emphasizing the questioning of assessing authority's jurisdiction. The writ petitions were allowed, and the oral application for leave to appeal to the Supreme Court was refused due to the absence of substantial legal questions. Case-Laws Wealth-tax Thu, 21 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17563