(1.) In this case there is an office report dt. 27th Feb., 1984 that notice has been served on the assessee. None has appeared on his behalf. Since this is an old reference we are not adjourning the case.
(2.) This is a wealth-tax reference Under Section 27(1) of the WT Act in which the following questions have been referred to us for our opinion :
(3.) The first question is covered in favour of the Department by our judgment in WT Ref. 238 of 1983, CWT v. Jai Kishan Gupta decided on 23rd Sept., 2003, (2003)185 CTR340 (All ).