MEHMOOD HALIM Vs. COMMISSIONER OF WEALTH TAX

JUDGEMENT

(1.) COMMON questions are raised in these applications filed by Mehmood Halim under Section 27(3) of the Wealth-tax Act, 1957. As many as 12 questions are sought to be referred. They read as follows :

(2.) SO far as questions Nos. 1 and 2 are concerned, we see no occasion for referring them inasmuch as the question of inclusion of the said asset has been sent back by the Tribunal to the Commissioner of Wealth-tax (Appeals). The Tribunal has asked the appellate authority to consider afresh the assessee's request for raising an additional ground pertaining to this aspect.

(3.) WE see no substance in question No. 5 inasmuch as the property first came into the hands of the assessee and then several years later it was sold.