COMMISSIONER OF WEALTH TAX Vs. AZIZUNNISSA BEGUM SMT

JUDGEMENT

(1.) THESE five wealth-tax cases have been preferred by the revenue. They relate to imposition of penalty on a wealth-tax assessee for the assessment years 1964-65 to 1969-70,

(2.) THE question which the revenue unsuccessfully tried to persuade the Tribunal to refer to this court and which they now want this court to direct the Tribunal to do so is :

(3.) SINCE the matter is covered by a binding decision, we refuse to call for a statement and direct the Tribunal to refer the question to this court.