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TMI Blog2021 (4) TMI 269X X X X Extracts X X X X X X X X Extracts X X X X ..... required to be refunded - HELD THAT:- There is no dispute with regard to amended provision of Section 2(e)(a) which provides that the urban agricultural land is not assessable for the purpose of wealth tax and the amendment would applicable with retrospective effect i.e. w.e.f. 01.04.1993 - Government of India, Ministry of Finance, Department of Revenue (CBDT) has issued circular No. 11/2015 dated 11.06.2015, whereby, in case of expiry of time limit for claiming refund by way of filing revised return or rectification application, the assessee can file Revision Application under Section 25 of the Act before the Jurisdictional Commissioner of Wealth-tax. In view of the amended provision which provides that the urban land shall not be char ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... law within period of 2 (two) months from the receipt of this order. - R/SPECIAL CIVIL APPLICATION NO. 3512 of 2019 - - - Dated:- 16-3-2021 - HONOURABLE MR. JUSTICE J.B.PARDIWALA And HONOURABLE MR. JUSTICE ILESH J. VORA DARSHAN R PATEL(8486) FOR 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 wealth tax paid on urban agricultural land to the petitioner along with statutory ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4.1993. We take the notice of the fact that the Government of India, Ministry of Finance, Department of Revenue (CBDT) has issued circular No. 11/2015 dated 11.06.2015, whereby, in case of expiry of time limit for claiming refund by way of filing revised return or rectification application, the assessee can file Revision Application under Section 25 of the Act before the Jurisdictional Commissioner of Wealth-tax. We may quote paras 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 amen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee was disposed of on technical ground. Record further shows that the assessee has filed Revision Application dated 14.11.2018 under Section 25(1) of the Act claiming the refund for the year under consideration, which is still pending without any further adjudication. 8. The learned advocate appearing for the revenue has fairly stated that the revision is still pending and it can be disposed of subject to necessary orders passed by the court. 9. We are of the view that when the assessee has filed Revision Application as per the CBDT Circular, then, the authority concerned should decide the same in accordance with law. 10. Therefore, in view of above, we dispose of this writ application with a direction to the respondent author ..... X X X X Extracts X X X X X X X X Extracts X X X X
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