COMMISSIONER OF INCOME TAX Vs. PROKASH KUMAR MOHTA

JUDGEMENT

(1.) The Tribunal has referred the following question of law under Section 27(3) of the Wealth-tax Act, 1957 ("the Act"), to this court:

(2.) The reference relates to the assessment year 1972-73, for which the corresponding valuation date is March 31, 1972.

(3.) The case arises out of an order of the Tribunal dated March 26, 1975.