COMMISSIONER OF WEALTH TAX Vs. V K MANSETA

JUDGEMENT

(1.) It is not necessary for us to set out in detail the facts of the case, For the assessment year 1957-58 the following two questions have been referred to this court:

(2.) For the assessment years 1960-61 and 1961-62, the following two questions have been referred to this court:

(3.) The Tribunal in its order has set out the facts and it is not necessary for us to deal with them in detail. The Tribunal held, inter alia, as follows: