COMMISSIONER OF WEALTH TAX Vs. THAKORLAL C PATEL

JUDGEMENT

(1.) THE only question of law referred to this Court in this reference is :

(2.) THE counsel are agreed that the facts and rival contentions in this case and in the case decided by this Court in CWT vs. Bhogilal H. Patel 1977 CTR (Bom) 740 : 1978 112 ITR 910 (Bom) are identical. Following the said decision, we answer the question in the negative and in favour of the assessee.

(3.) NO order as to costs.