COMMISSIONER OF WEALTH TAX Vs. NATHMAL VAID B

JUDGEMENT

(1.) IN these reference petitions filed under s. 27(3) of the W.T. Act, 1957, the Revenue seeks a direction from this court to the Tribunal to refer the following common question for the opinion of this court :

(2.) THE controversy in this case centers round the validity of the proceedings started under section 17(1)(a) of the W.T. Act by the IAC, Range-II, Coimbatore.

(3.) IN this view of the matter, we are not in a position to disagree with the view taken by the Tribunal in this case. We, therefore, see no justification for directing a reference in these cases.