ASKAR MIRZA Vs. COMMISSIONER OF WEALTH TAX

JUDGEMENT

(1.) IN these references made under section 27(1) of the Wealth-tax Act, 1957 ("the Act"), the INcome-tax Appellate Tribunal, Bangalore Bench, Bangalore ("Tribunal"), at the instance of the assessee, has referred the following question of law for the opinion of this court for six assessment years from 1967-68 to 1972-73 :

(2.) IN order to appreciate the question referred to us, it is necessary to notice the facts as found by the Tribunal.

(3.) HENCE these references for the said years.