COMMISSIONER OF WEALTH TAX Vs. MRIDULA KANORIA

JUDGEMENT

(1.) The order dated January 29, 1991, is recalled. The matter is heard.

(2.) In this reference under Section 27(1) of the Wealth-tax Act, 1957, for the assessment year 1979-80, the following question of law has been referred to this court :

(3.) Being aggrieved, the assessee preferred an appeal before the Appellate Assistant Commissioner. The Appellate Assistant Commissioner upheld the decision of the Wealth-tax Officer.