KM PERIAKARUPPAN Vs. COMMISSIONER OF WEALTH TAX

JUDGEMENT

(1.) THIS reference is at the instance of the assessee. Though notice regarding the pendency of this reference was sent to the assessee in June, 1994, the assessee did not appear either in person or through counsel. Another notice was sent on 9th Aug., 2002. Even thereafter the assessee has not chosen to appear either in person or through counsel. There is no representation on his behalf.

(2.) THE question referred to us for consideration at the instance of the assessee is, "whether on the facts and in the circumstances of the case, the Tribunal was right in holding that the applicant-HUF was not entitled to exemption under S. 5(1)(xxxiii) of the WT Act, 1957?"