COMMISSIONER OF WEALTH TAX Vs. KANCHAN BAI BADER

JUDGEMENT

(1.) IN all the abovementioned wealth-tax reference applications, filed under Section 27(3) of the Wealth-tax Act, 1957 (for brevity, "the Act, 1957"), common questions have been raised by the Revenue, with a prayer that the same may be referred for making reference to this court, for its opinion. Therefore, they are decided by a common order.

(2.) IN Reference Application No. 108 of 1988, the following questions have been referred :

(3.) IN Reference Application No. 41 of 1989, the following question has been referred :