(1.) In this case, there are a number of questions raised for different years. In all four applications under s. 27(3) of the W.T. Act, 1957, have been filed by the Commissioner of wealth tax, Delhi I, relating to the assessment years 1971 72 to 1974-75. The following proposed question is common to all the four years :
(2.) The following question is said to arise in relation to three of the assessment years :
(3.) And the following question relates to all the four years :