COMMISSIONER OF WEALTH TAX Vs. PADMASHRI HUMAYAN MIRZA

JUDGEMENT

(1.) THE question referred for the opinion of this court under s. 27(1) of the W.T. Act, 1957, reads :

(2.) BRIEFLY stated, the facts behind the legal formulation are as follows :

(3.) AGAINST the said order, the Department appealed to the Tribunal and the assessee preferred a cross-objection. The Tribunal affirmed the order of the AAC and dismissed the appeal and, consequently, it did not find it necessary to examine the contention raised in the cross-objection. The Tribunal, however, at the instance of the Department, has referred the aforesaid question for the opinion of this court with the statement of the case.