TaxTMI 
TaxTMI 
2021 (4) TMI 269
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....THE PETITIONER NO. 1 MRS MAUNA M BHATT(174) FOR THE RESPONDENTS NO. 1,2 ORDER (PER : HONOURABLE MR. JUSTICE ILESH J. VORA) 1. By this writ application under Article 226 of the Constitution of India, the writ applicant prays for the following reliefs: (A) Issue a writ of certiorari and/or a writ of mandamus and/or any other writ direction or order directing the respondents to grant refund of ....
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....icultural land is not assessable for the purpose of wealth tax and the said amendment was inserted vide Finance Act, 2013 with retrospective effect from 01.04.1993 and therefore, the amount already deposited by the writ applicant is required to be refunded by the revenue as per the amended provisions read along with CBDT order dated 11.06.2015. 4. We have heard the learned advocate Shri Darshan P....
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....s 2 and 3 of the Circular, which read thus, "2. Various representations in this regard have been received in the Central Board of Direct Taxes (the Board) that assessees had paid wealth-tax on such agricultural land as per the provisions of the Act as they existed prior to Finance Act, 2013. In view of the amendment brought by the Finance Act, 2013 w.e.f. 1.4.1993, the wealth-tax paid in respect....
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....red to above, it is evident that those who have paid the wealth tax for the urban agricultural land, for which otherwise, they are not liable to pay, they can claim refund either by way of filing revised return or rectification application within time prescribed under the Act and if time limit is expired, then as per the Circular, the refund may be claimed by filing Revision Application before the....