COMMISSIONER OF WEALTH TAX Vs. LATE LOKENDRA SINGH

JUDGEMENT

(1.) The High Court declined to call for a reference, at the behest of the Revenue, of the following question :

(2.) A question of law does clearly arise. In fact, it is the submission of learned counsel for the Revenue that the answer to it is furnished by the judgment of this Court in Mohammed Ali Khan v. Commissioner of Wealth-tax (1997) 224 ITR 672 : (1997 AIR SCW 1175 : AIR 1997 SC 1165 : 1997 Tax LR 371). We decline to decide the question here, particularly, since the respondent has not chosen to put in an appearance.

(3.) We allow the appeals, set aside the order under challenge and direct the Tribunal to refer to the High Court the question aforestated, after drawing up a statement of case.