COMMISSIONER OF WEALTH TAX Vs. SHARDA DEVI MITTAL

JUDGEMENT

(1.) THE Income-tax Appellate Tribunal, Indore, has referred the following question for our opinion in pursuance of the direction of this court in that behalf:

(2.) LATER, the WTO moved an application under Section 35 of the Act for rectification of the appellate order on the ground that Section 5(1)(viii) of the W.T. Act was amended by the Finance Act (No. 2) of 1971, retrospectively from April 1, 1963. This application was dismissed by the AAC on the ground that there was no rectifiable error in the order because it involved disputed questions of law and fact. The appeal by the Department before the Appellate Tribunal was dismissed on the ground that though Section 5(1)(viii) had been amended, there was no mistake apparent on the record in the order of the AAC and the same could not be rectified under Section 35 of the W.T. Act. A reference was sought by the Department but the Tribunal rejected the application and thereafter on the direction issued by this court the case has been referred to us for answering the question of law mentioned above.

(3.) THERE will be no order as to costs.