COMMISSIONER OF WEALTH TAX Vs. POONAMCHAND D SHAH

JUDGEMENT

(1.) IN these Departmental references relating to the assessees' wealth tax assessment for the asst. yrs. 1965 66 to 1970 71 (Wealth tax Reference No. 10 of 1977), 1966 67 to 1969 70 (Wealth tax Reference No. 16 of 1977) and 1970 71 (Wealth tax Reference No. 17 of 1977), the Tribunal has referred to this Court the following questions of law for opinion : Wealth tax Reference No. 10 of 1977 :

(2.) WEALTH tax Reference No. 16 of 1977:

(3.) WHEN these references were called out for hearing, none was found to appear on behalf of the respondent assessee in each case. Shri Jetley, learned counsel for the Revenue, stated that the assessee in each case has long been served and has undertaken to file the Department's affidavit of service by Monday, 15th April, 1991.