SURAJ PRASAD AGARWAL Vs. COMMISSIONER OF WEALTH TAX

JUDGEMENT

(1.) THE Income-tax Appellate Tribunal has referred the following question for the opinion of this court.

(2.) THE assessee is an individual. For the assessment years 1964-65 and 1965-66, the Wealth-tax Officer determined the total wealth of the assessee. THE assessee contended that some of the assets included in the wealth of the assessee did not belong to him but to the Hindu undivided family consisting of himself, his wife and minor daughter. THE plea being rejected by the Income-tax Officer, the asssessee appealed to the Appellate Assistant Commissioner but his appeal was dismissed. THE assessee appealed to the Income-tax Appellate Tribunal and that appeal was dismissed.