PARAMANANDA L. BAJAJ Vs. COMMISSIONER OF WEALTH TAX

JUDGEMENT

(1.) THE question that has been referred for the opinion of this court is : "Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the WTO had jurisdiction to invoke s. 35 of the WT Act, 1957 -

(2.) THE facts behind the legal formulation lie in a narrow compass.

(3.) THE appeal preferred against the said order was dismissed by the AAC and so too the further appeal preferred to the Appellate Tribunal.