COMMISSIONER OF WEALTH TAX Vs. DINA NATH JHUNJHUNWALA

JUDGEMENT

(1.) PURSUANT to an order dated February 15, 1979, passed by this court, the Income-tax Appellate Tribunal drew up a statement of the case referring the following questions for our opinion :

(2.) BOTH the questions revolve round the same factual position and that is briefly stated thus :

(3.) ON appeal, the Appellate Assistant Commissioner directed the Wealth-tax Officer to allow income-tax liabilities of assessment years under consideration.