COMMISSIONER OF WEALTH TAX Vs. A PACKIRISAMY

JUDGEMENT

(1.) TWO questions have been referred to us, the second of which is returned unanswered, as the facts required for answering the same are not set out in the order of reference, nor are the rele vant facts brought out in the order of the Tribunal or the authorities below.

(2.) THE question requiring our answer which concerns the assessment year 1977-78 under the Wealth-tax Act is as to whether the Tribunal was right in deleting the addition of Rs. 1,00,000 made to the net wealth of the assessee for the assessment year 1977-78.