THIRUMAGAL MILLS LIMITED Vs. COMMISSIONER OF WEALTH TAX

JUDGEMENT

(1.) THESE tax cases petitions, at the instance of the assesses--Thirumagal Mills Ltd., Gudiyatham, North Arcot District-632 602, are for issuance of a direction to the Tribunal to state a case and refer the common questions of law, as below, for the opinion of this court :

(2.) THE Tribunal expressed the opinion that no question of law arises for consideration from the common order of the Tribunal and, therefore, it declined to state a case and refer the questions of law, as set out above to this court for opinion.