COMMISSIONER OF WEALTH TAX Vs. KAILASHCHANDRA SHANKARLAL ...

JUDGEMENT

(1.) INDORE BENCH

(2.) AT the instance of the CWT, Bhopal, the Tribunal, Indore has stated the case and referred the undernoted question of law, arising out of the orders passed in WTA Nos. 173 and 174/Ind/1989 on applications registered as RA Nos. 51 and 52/Ind/1990 in Misc. Civil Case No. 201 of 1991; and also stated the case and referred the undernoted questions of law, arising out of the orders passed in WTA Nos. 72, 73 and 74/Ind/1989 on applications registered as RA Nos. 53, 54 and 55/Ind/1990 in Misc. Civil Case No. 202 of 1991, under s. 27(1) of the WT Act, 1957 (for short the Act) for our opinion.

(3.) IN Misc. Civil Case No. 202 of 1991, the undernoted questions are referred :