COMMISSIONER OF WEALTH TAX Vs. DARSHAN SINGH

JUDGEMENT

(1.) AT the instance of the Revenue, the following question of law has been referred for the opinion of this Court by the Income -tax Appellate Tribunal, Amritsar Bench, Amritsar (for short, "the Tribunal"), under s. 27(3) of the WT Act, 1957 (for short, "the Act"), in respect of the asst. yr. 1977 -78 :

(2.) "Whether, on the facts and in the circumstances of the case, the Tribunal is right in law in vacating the order of the CWT under s. 25(2) by holding the same as erroneous - preparing the original return, the share of immovable properties inherited from his father was left out inadvertently. 2,500 being the amount of CDS.

(3.) THEATRE had not been gone into.