COMMISSIONER OF WEALTH-TAX Vs. BALDEV INDER SINGH

JUDGEMENT

(1.) THIS petition has been filed by the Revenue under Section 27 (3) of the Wealth-tax Act, 1957, for getting the following two questions referred to this court :

(2.) AFTER going through the order of the Tribunal dated March 14, 1977, we are of the considered view that the second question does arise from the order of the Tribunal inasmuch as certain relevant material was ignored on untenable grounds. We would not like to refer in detail to those matters at this stage as it is likely to amount to expression of opinion. A mandamus is, therefore, issued to the Tribunal to refer question No. (2) together with the supplementary statement of facts, if any, to this court.