COMMISSIONER OF WEALTH-TAX Vs. JAGIR SINGH

JUDGEMENT

(1.) THIS order would dispose of three Wealth-tax References Nos. 11 and 12 of 1980 and 14 of 1983, which relate to the assessment years 1970-71, 1971-72 and 1972-73, respectively, as a common question of law and fact arises therein.

(2.) REGARDING the facts, reference shall be made wherever necessary to Wealth-tax References Nos. 11 and 12 of 1980.

(3.) OUT of the many questions which the CWT, Jullundur, wanted the Tribunal to refer, it referred the following solitary question for the opinion of this court :