COMMISSIONER OF WEALTH TAX Vs. SURESHCHANDRA AGRAWAL

JUDGEMENT

(1.) THIS order shall govern the disposal of Miscellaneous Civil Case No. 183 of 1989 (CWT v. Sureshchandra AGRAWAL) and Miscellaneous Civil Case No. 184 of 1989 (CWT v. Sureshchandra AGRAWAL). Both these applications are being decided together as the facts and questions of law raised before us are identical.

(2.) THE Commissioner of Wealth-tax, Bhopal, has filed both the applications under Section 27(3) of the Wealth-tax Act, 1957, seeking a direction to the Income-tax Appellate Tribunal to send the statement of the case on the following questions of law to this court:

(3.) THE applications filed by the Revenue are, therefore, dismissed with no order as to costs.