HIMALAYA TRADING COMPANY Vs. COMMISSIONER OF WEALTH TAX

JUDGEMENT

(1.) These special leave petitions have been listed before us along with the batch of cases in which the interpretation of Rule 1-BB of the Wealth Tax Rules is involved.

(2.) We are afraid, having regard to the stage of the proceedings in the High court at which these matters have been brought up here, it is inappropriate to club these matters with other cases in the batch.

(3.) What appears to have happened is that the High court in an application under Section 27 (1 of the Wealth Tax Act called for statement of the case and required a question of law to be referred to it for its opinion. The High court held that such a question of law did arise out of the appellate order of the tribunal.