COMMISSIONER OF WEALTH TAX JAIPUR-I Vs. PRABHA DEVI GOLECHA

JUDGEMENT

(1.) By way of these appeals, the department has challenged the judgment and order of the Tribunal whereby the Tribunal has dismissed the appeals of the department. In all these appeals, following substantial questions of law were framed by this Court vide order dated 12.04.2004.

(2.) The Tribunal in para 2 and 3 of the order has observed as under:

(3.) The concurrent findings of fact given on the basis of earlier decision which was delivered by the Tribunal have attained finality and have not been challenged. In that view of the matter, we are in complete agreement with the view taken by the Tribunal.