LAWS(DLH)-1990-1-25

COMMISSIONER OF WEALTH TAX Vs. GUPTA M K

Decided On January 16, 1990
COMMISSIONER OF WEALTH TAX Appellant
V/S
M.K.GUPTA Respondents

JUDGEMENT

(1.) THESE are two petitions in respect of the assessment years 1977- 78 and 1978-79 wherein the common question of law which is sought to be raised is as under :