COMMISSIONER OF WEALTH TAX Vs. ASHOK KUMAR GOEL

JUDGEMENT

(1.) BY this reference under Section 27(1) of the Wealth-tax Act, 1957, the Income-tax Appellate Tribunal, Delhi Bench "A", Delhi, has referred the following question for the opinion of this court :

(2.) THE aforesaid question is stated to arise out of the Tribunal's order dated October 14, 1977, passed in W. T. A. No. 66 (Delhi) of 1976-77 pertaining to the assessment year 1973-74.

(3.) AGAINST the aforesaid order of the Commissioner, the assessee preferred an appeal to the Income-tax Appellate Tribunal which set aside the order of the Commissioner on the ground that when the Commissioner issued the notice under Section 25, the assessment order had already been rectified by the Assessing Officer and, therefore, it could not be said to be erroneous and prejudicial to the interest of the Revenue.