(1.) THIS is an application under Section 27(3) of the Wealth-tax Act, 1957. The Commissioner of Wealth-tax seeks a reference on the statement of the case to be filed on the question as to :
(2.) IN the course of the wealth-tax assessment proceedings for the assessment years 1966-67 and 1973-74 in the case of the assessee, Sardar Rajendrasingh, a leading advocate of Jabalpur, the Wealth-tax Officer found that the assessee had not included the following assets in his net wealth : <FRM>JUDGEMENT_584_ITR186_1990Html1.htm</FRM>
(3.) WITH regard to non-inclusion of jewellery belonging to the deceased wife of the assessee, it has been urged that the Appellate Assistant Commissioner and the Wealth-tax Officer erroneously attributed the ownership of the jewellery to the assessee, since the assessee had categorically stated before the Revenue authorities that the jewellery in question was handed over by him to his married daughter after the death of his wife.