ARAVIND V SARAF Vs. COMMISSIONER OF GIFT TAX

JUDGEMENT

(1.) BY this application made under S. 26(3) of the GT Act, the assessee requires us to direct the Tribunal to draw up a statement of the case and refer the following questions for the opinion of this Court :

(2.) COUNSEL for the assessee submits before us that direction to the Tribunal to refer question Nos. 1 and 4 will suffice.