CWT Vs. SETH MUKUND DAS VISHNU KUMAR RATHI

JUDGEMENT

(1.) This is the application under section 27(3) of the Wealth Tax Act, 1957.

(2.) The revenue is praying for directing the Tribunal to refer to the court for consideration the following question of law :

(3.) Learned counsel for the parties are in agreement that this matter is squarely covered by the Division Bench decision of this court rendered in the case of CWT v. Seth Gokul Das Pradeep Kumar Rathi .