COMMISSIONER OF WEALTH TAX Vs. ILLA DALMIA

JUDGEMENT

(1.) THESE applications -relate to the asst. yrs. 1976 -77 to 1979 -80. The question sought to be referred is the same and reads as follows :

(2.) THOUGH the, above question is a question of law, we direct reference of the above question only for the three asst. yrs. 1976 -77 to 1978 -79. So far as the asst. year 1979 -80 is concerned, the provisions of rule IBB had come into force w.e.f. 1st April, 1979, and were, therefore, applicable for that year. In this view, there was no prejudice to the Revenue by the order of the WTO. In the result, WT Case No. 70 of 1983 is dismissed and so far as WT Cases Nos. 71 to 73 of 1983 are concerned, the Tribunal is directed to state a consolidt. case for the three asst. yrs. 1976 -77 to 1978 -79 and refer the above question for the decision of this Court. WT Cases Nos. 70 to 73 of 1983 are disposed of. No order as to costs.