BALKRISHNA GOYAL Vs. COMMISSIONER OF WEALTH TAX

JUDGEMENT

(1.) AT the instance of the assessee, on his applications Nos. RA 78 to 81/(Ind) of 1987 for the assessment years 1980-81 to 1983-84 arising out of the orders passed by the Tribunal in W. T. A. Nos. 229 to 232/(Ind) of 1986, the Tribunal has referred the undernoted question of law for our opinion :

(2.) THE facts lie in a narrow compass.

(3.) WE notice that the Tribunal elected to follow 'the case of CIT v. Vishnukumar Bhaiya [1985] 142 ITR 357 (MP) instead of the case of CIT v. Krishna Kumar [1983] 143 ITR 462 (MP) [FB] on the assumption that Vishnu Kumar Bhaiya's case [1983] 142 ITR 357 (MP) covered the situation.