COMMISSIONER OF WEALTH TAX Vs. RAJ KUMARI BHUVNESHWARI

JUDGEMENT

(1.) THE Tribunal has referred the following two questions of law arising out of its order dt. 11th Jan., 1984 in respect of asst. year 1974 75 under S. 27(1) of the WT Act, 1957:

(2.) THE point in controversy is concluded by the decision of this Court in the case of CWT vs. Raj Kumari Bhubaneshwari Kumari (1994) 119 CTR (Raj) 312 : (1994) 210 ITR 711 (Raj) in which following observations were made :