COMMISSIONER OF WEALTH TAX Vs. C K GUPTA

JUDGEMENT

(1.) THESE applications under S. 27(3) of the WT Act, 1957, were filed in the year 1991 and since then the matters are being adjourned to ascertain the final status of the order passed by the Tribunal in the case of C.K. Gupta (HUF), the respondent herein, on 29th Aug., 1997, in ITA No. 362/Del/93, pertaining to asst. yr. 1968-69. Mr. R.D. Jolly, learned senior standing counsel for the Revenue, submits that despite his best efforts he has not been able to get any instructions in this behalf. He submits that as per his instructions the records of the case are not traceable in the Department. Mr. C.S. Aggarwal, learned counsel for the assessee, on the other hand, submits that according to his instructions the said order has attained finality as the Revenue had not filed any reference against the said order.

(2.) WE feel that in view of the statement made by Mr. Aggarwal, there is no point in adjourning the matter against for awaiting the afore-mentioned information. The order of the Tribunal, relied upon by the Tribunal in the present case having attained finality, there is no ground for issuing a direction to the Tribunal to refer a question of law. The applications are accordingly dismissed. No costs.