COMMISSIONER OF WEALTH TAX Vs. GOPI CHAND

JUDGEMENT

(1.) THIS is an application under Section 27(3) of the Wealth-tax Act, 1957, by the Commissioner of Wealth-tax for a direction to the Tribunal to state the case and refer certain questions of law said to arise out of the Tribunal's order to this court for its decision.

(2.) THE relevant assessment year is 1978-79.

(3.) NO costs.