CHOTEY LAL Vs. COMMISSIONER OF WEALTH TAX

JUDGEMENT

(1.) OM PRAKASH, J.: These are applications relating to the asst. yrs. 1975-76 and 1976-77 by the assessee-applicant. Upon perusal of the orders of the Tribunal, we are of the view that the following common question of law arises from the Tribunal's order in both the applications :

(2.) THE Tribunal is, therefore, directed to draw up a statement of case and refer the aforesaid common question of law for the opinion of this Court. Both the applications are partly allowed.