COMMISSIONER OF WEALTH TAX Vs. AJOY KUMAR SAHARIA

JUDGEMENT

(1.) HEARD learned standing counsel for the Revenue, Mr. Joshi.

(2.) THIS court in Civil Rule No. 14(M) of 1991, issued a direction under Section 27(3) of the Wealth-tax Act, 1957, to draw up a statement of case. Accordingly, the same has been placed before us. The following questions have been referred for this court's opinion :

(3.) FOLLOWING the same, we set aside the order dated March 31, 1989 (annexure "C"), as passed by the Tribunal and remand the matter as a whole for disposal in accordance with law and the aforesaid judgment of the Supreme Court. The reference is answered accordingly