COMMISSIONER OF WEALTH TAX Vs. R K GOLECHA

JUDGEMENT

(1.) HAVING heard counsel for the parties, we are of the opinion that the following question of law arises for decision, we direct the Tribunal to draw up a statement of the Case and to refer it to this Court for its opinion.

(2.) QUESTION No. 1 does not arise in this case. It will be separately dealt with in WT Ref. No. 49/80.