COMMISSIONER OF WEALTH-TAX Vs. SARDARA SINGH

JUDGEMENT

(1.) These five Wealth-tax Applications, namely, WTR Nos. 96, 97, 98, 106 and 170 of 1984 raise indentical questions.

(2.) They, as such, are being decided by a common order. The prayer contained in these applications under Section 27(3) of the Wealth-tax Act, 1957, is that the Tribunal may be called upon to refer to this court for its opinion the three questions mentioned therein. As regards question No. 1 we are of the opinion that it does not arise from the appellate order of the Tribunal. The remaining questions Nos. 2 and 3 are being reproduced herein below as questions Nos. 1 and 2 :

(3.) WTA No. 96 of 1984 is in regard to assessment year 1971-72, WTA No. 97 of 1984 is in regard to assessment year 1972-73, WTA No. 98 of 1984 is in regard to assessment year 1973-74, WTA No. 170 of 1984 is in regard to assessment year 1974-75 and WTA No. 106 of 1984 is in regard to assessment year 1976-77.