COMMISSIONER OF INCOME Vs. RAJWANTI PROPERTIES PVT. LTD.

JUDGEMENT

(1.) We have heard Mrs.R.Hemalatha, learned Senior Standing Counsel appearing for the appellant.

(2.) These appeals, filed by the Revenue under Section 27 of the Wealth Tax Act, 1957 (for short, the Act), are directed against the common order dated 28.9.2016 made respectively in WTA.Nos.13 and 14/Mds/2016 on the file of the Income Tax Appellate Tribunal, Chennai 'B' Bench for the assessment years 1997-98 and 1998-99.

(3.) The Revenue has filed these appeals by raising the following substantial questions of law :