COMMISSIONER OF WEALTH TAX Vs. ILLA DALMIA SMT

JUDGEMENT

(1.) WE are of the opinion that these applications have to be dismissed. The CWT is seeking reference of a question of law said to arise out of the order of the Tribunal dt. 30th Oct., 1982. According to the applicant, the order dt. 30th Oct., 1982, is an order passed by the Tribunal without jurisdiction. In this view of the matter, it does not appear that these applications for reference are at all maintainable. All these applications raise an identical question, and to appreciate the issue raised, the relevant facts pertaining to one of the applications may be stated.

(2.) THE assessee, Smt. Illa Dalmia, tiled appeals to the Tribunal under the WT Act and this was disposed of by an order passed by the Tribunal on 12th Nov., 1981. This was an order passed by the Tribunal under S. 24(5) of the WT Act, 1957. Subsequently, the appellant/assessee brought to the notice of the Tribunal by a miscellaneous application that no valid service had been effected on her of the notice of the hearing of the appeal.

(3.) BY the present wealth -tax cases, the CWT seeks to challenge the jurisdiction of the Tribunal to pass the order dt. 30th Oct., 1982. The submission on his behalf is that the Tribunal had no jurisdiction to restore the appeal which had been disposed of ex parte and on merits by the Tribunal on 12th Nov., 1981.