LAWS(PAT)-1990-7-13

COMMISSIONER OF WEALTH TAX Vs. GILLIRAM SUGGIRAM

Decided On July 25, 1990
COMMISSIONER OF WEALTH-TAX Appellant
V/S
GILLIRAM SUGGIRAM Respondents

JUDGEMENT

(1.) THESE are references under Section 27(1) of the Wealth-tax Act, 1957 (hereinafter referred to as "the Act"). As a common question of law arises in all these references, they are being disposed of by a common judgment.

(2.) BY these references, the Income-tax Appellate Tribunal, Patna Bench, has referred the following question of law to this court for its opinion :