COMMISSIONER OF WEALTH TAX Vs. HARDYAL SINGH BUBBER

JUDGEMENT

(1.) THE question of law raised in this reference under s. 27 (1) of the WT Act, 1967 reads thus :

(2.) THE counsel are agreed that in view of the Supreme Court decision in the case of Ahmed ibrahim Sahigara Dhoraji vs. CWT (1981) 21 CTR (SC) 356 : (1981) 129 ITR 314 (SC), the question must be answered in the affirmative and in favour of the assessee. The question is so answered.

(3.) NO order as to costs.