REGENT COMPUTRONICS PVT. LTD.

COMMISSIONER OF WEALTH-TAX Appellant

V/S

SUMITRA DEVI JALAN Respondents

Referred Judgements :-

NANNEY V. MORGAN [REFERRED TO]
WIMBUSH,RICHARDS V. WIMBUSH [REFERRED TO]
NAGABUSHANAM V. RAMACHANDRA RAO [REFERRED TO]
G.M.O.MEARA V. BENET [REFERRED TO]
R MATHALONE VS. BOMBAY LIFE ASSURANCE COMPANY LIMITED [REFERRED TO]
HOWRAH TRADING CO LIMITED VS. COMMISSIONER OF INCOME TAX CENTRAL CALCUTTA [REFERRED TO]
KISHANLALHARICHAND VS. INCOME TAX OFFICER NIZAMABAD [REFERRED TO]
SUMITRA DEBI JALAN VS. SATYA NARAYAN PRAHLADKA [REFERRED TO]
COMMISSIONER OF WEALTH TAX CENTRAL VS. RADHA DEBI M NOPANY [REFERRED TO]
COMMISSIONER OF WEALTH TAX CENTRAL VS. MOHAN LAL NOPANY [REFERRED TO]
E D SASSOON AND CO LTD VS. KAPATCH [REFERRED TO]

JUDGEMENT

(1.) In this reference under Section 27(1) of the Wealth-tax Act, 1957, three questions have been referred to this court:

(2.) There is a slight mistake in question No. 2. The figure should be 22,440 shares of Rohtas Industries Ltd. and not 32,440 as is inadvertently stated in the said question.

(3.) In view of the decision of this court in the case of Commissioner of Wealth-tax v. Smt. Radha Debi M. Nopany, and in the case of Commissioner of Wealth-tax v. Mohan Lal Nopany, and the decision of the Supreme Court in the case of Kishanlal Haricharan v. Income-tax Officer, the question No. 1 referred to this court must be answered in the negative and in favour of the revenue. We need not, therefore, discuss the facts relating to this question.

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COMMISSIONER OF WEALTH TAX Vs. SUMITRA DEVI JALAN

Referred Judgements :-

JUDGEMENT

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