COMMISSIONER OF WEALTH TAX Vs. ASWANI DEVI SMT

JUDGEMENT

(1.) In these applications by the Commissioner of Wealth-tax, the question on which reference is sought is :

(2.) We are of the opinion that this is a question of law particularly in view of the decision of this court in Sushil Ansal V/s. CIT, 1986 160 ITR 308 , and the observations of the Supreme Court in (Late) Nawab Sir Mir Osman Ali Khan V/s. CWT, 1986 162 ITR 888 , and the Tribunal is directed to make a consolidated statement of case for both the assessment years and refer this question for the decision of this court. The petitions are disposed of. No costs.