COMMISSIONER OF WEALTH TAX Vs. USHA DEVI

JUDGEMENT

(1.) SINCE all these petitions involve a common question of law, they are heard together and are being disposed of by a common order. This order shall govern the disposal of all these petitions.

(2.) THIS is a petition under Section 27(3) of the Wealth-tax Act, 1957 (for short, "the Act"), praying for calling a reference of the case from the Income-tax Appellate Tribunal, Bombay Bench "A", Bombay.

(3.) HAVING heard learned counsel for the parties, we are of the view that the case is fully covered by the aforesaid judgment Of this court in M. P. No. 282 of 1981 ([1988] 169 ITR 76). The Tribunal, in the face of the aforesaid judgment of this court in the said case, has rightly arrived at the conclusion that no referable question of law arises out of the order dated May 15, 1987, passed by the Tribunal.