COMMISSIONER OF WEALTH TAX Vs. NANDKISHORE BADRILAL

JUDGEMENT

(1.) THE order in this case shall also govern the disposal of Misc. Civil Cases No. 171, 172 and 173 all of 1980 as common questions are involved in these cases.

(2.) THESE are applications under s. 27(3) of the WT Act, 1957 (hereinafter referred to as the `Act').

(3.) FOR all these reasons, therefore, the applications are rejected. Parties shall bear their own costs of these applications.