CWT Vs. AGARWAL MARKET (AOP)

JUDGEMENT

(1.) Heard Sri A.N. Mahajan for the department and Sri Rakesh Shanker for the assessee.

(2.) This is a Wealth Tax Reference under section 27(3) of the Wealth Tax Act in which the following questions are sought to be referred to us for our opinion :

(3.) Similar application has been allowed in CWT v. Suresh (WT Appeal No. 67 of 1997) UITC 408.