COMMISSIONER OF WEALTH TAX Vs. MASOOD HALIM

JUDGEMENT

(1.) THE Tribunal, Allahabad, has referred the following question of law under s. 27(3) of the WT Act, 1957 (hereinafter referred to as 'the Act') for opinion to this Court : "Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in directing to compute the 1979 -

(2.) REFERENCE relates to the asst. yrs. 1969 -70 to 1974 -75.

(3.) WE have heard Sri A.N. Mahajan, learned standing counsel for the Revenue. Nobody has appeared on behalf of the respondent.