COMMISSIONER OF WEALTH TAX Vs. ANANTHAKUMAR M K

JUDGEMENT

(1.) IN this petition filed under section 27 of the Wealth-tax Act, the Revenue seeks a direction from this court to the Tribunal to refer the following two questions for the opinion of this court :

(2.) HOWEVER, we find that the questions sought to be referred are covered by the decision of the Supreme Court in Philip John Plasket Thomas v. CIT [1963] 49 ITR (SC) 97. As a matter of fact, the Tribunal has followed the said judgment of the Supreme Court while rendering its judgment.