(1.) HEARD Sri Shambhu Chopra appearing on behalf of the Department and Sri S.D. Singh appearing on behalf of assessee.
(2.) THE present wealth -tax appeal has been filed under Section 27A of the WT Act, 1957 against the order dt. 28th May, 1999, passed by Tribunal, Allahabad Bench, Allahabad in WTA No. 110/All/1996 for the asst. yr. 1989 -90.
(3.) THE following two substantial questions of law have been called for in the present case: