COMMISSIONER OF WEALTH TAX Vs. SAXENA N P

JUDGEMENT

(1.) THE Income-tax Appellate Tribunal (Allahabad Bench), referred the following question for the assessment year 1968-69 for the opinion of this court :

(2.) THE question before the Tribunal for the assessment year 1968-69 was whether the assessee concealed the value of the property. In the original order, the Tribunal stated that the assessee disclosed the same value of the property for the assessment year 1968-69 which was decided by the Tribunal and, therefore, there was no concealment on the part of the assessee.

(3.) THE record of this case be sent down to the Appellate Tribunal to pass a fresh order conformably to our order.