RAM SWAROOP Vs. WEALTH TAX COMMISSIONER.

JUDGEMENT

(1.) In this application under sub -s. (3) of S. 27 of the Wealth Tax Act 1957, the applicant -assessee has prayed that the Income Tax Appellate Tribunal (hereinafter referred to as the Tribunal) should be directed to refer to this Court the five questions set out in the application.

(2.) After hearing the learned counsel for the applicant -assessee and the learned Standing Counsel for the Revenue, we are satisfied that questions Nos. 1, 2 and 3 as set out in the arise out of the order of the Tribunal.

(3.) Question No. 4, as set out in the application, does arise out of the order of the Tribunal because that question was not raised by the assessee in the appeal before the Tribunal.