RAJSHURI Vs. COMMISSIONER OF WEALTH TAX

JUDGEMENT

(1.) THESE are three applications under S. 27(3) of the WT Act. The assessee who is the petitioner prays that this Court should direct the Tribunal to state a case and refer the following questions, said to be questions of law arising out of the Tribunal's orders, for the decision of this Court :

(2.) THE above questions are common in respect of three asst. yrs. 1973 -74 to 1975 -76. The assessee had earlier asked the Tribunal to refer certain slightly different questions of law for the decision of this Court but the Tribunal had declined to do so and hence these petitions.

(3.) AFTER hearing counsel for both the parties, we are of opinion that only one question of law arises out of the order of the Tribunal which is as follows: