MARY KOSHY DR Vs. COMMISSIONER OF WEALTH TAX

JUDGEMENT

(1.) THESE are references under Section 27(1) of the Wealth-tax Act, 1957, and with regard to the assessment years 1970-71 and 1971-72, respectively. The questions that expect our answer are as follows :

(2.) A bare reading of the statement of case would show that on identical questions the same Tribunal had referred the matter to this court in regard to R. A. Nos. 240 to 243/Coch. of 1977-78 in regard to the assessment years 1966-67 to 1969-70.

(3.) FOR the above reasons, we answer the questions in the affirmative against the assessee and in favour of the Revenue.