COMMISSIONER OF WEALTH TAX Vs. MEHTA P N

JUDGEMENT

(1.) WE have seen the order of the Tribunal. WE have also seen the application made by the Revenue under Section 27(1) and the order of the Tribunal rejecting that application. WE are of the opinion that the following three questions of law, as suggested, do hereby arise out of the order of the Tribunal:

(2.) THE Tribunal is, accordingly, directed to state the aforesaid questions under Section 27(3) of the Wealth-tax Act and refer the same for the opinion of this court.