CWT Vs. RAJA Y.D. DUBEY

JUDGEMENT

(1.) THE ITAT, Allahabad has referred the following questions of law under section 27(1) of the Wealth -tax Act, 1957 (hereinafter referred to as 'the Act') for opinion to this Court '1. Whether on the facts and in the circumstances of the case, the Tribunal was correct in law in holding that provisions of section 17(2) of the Wealth Tax Act did not apply in assessee's case as initiation of proceedings was held to be incidental only and not in consequence of a finding or direction as required under sub -section(2) of section 17 of the Wealth Tax Act, 1957?

(2.) WHETHER on the facts and in the circumstances of the case, the Tribunal was correct in law in holding that provisions of section 17(2) of the Wealth Tax Act do not cover a determination of wealth in respect of an year other than the assessment year under enquiry or the liability of a person who was not a party to reassessment proceedings because action under section 17(2) initiated in the case of assessee was in consequence of a finding 'given in the case of her husband Raja Y.D. Dubey?' 2. The reference relates to the assessment years 1963 -64 to 1976 -77. At the outset it may be mentioned here that in the array of parties Raja Y.D. Dubey has been arrayed as a respondent though the present reference relates to late Rani Dayawati Devi wife of Raja Y.D. Dubey who is the heir and legal representative of late Rani Dayawati Devi.

(3.) WE have heard Sri Shambhoo Chopra, learned standing counsel for the revenue. No body has appeared on behalf of the respondent assessee.