COMMISSIONER OF WEALTH TAX Vs. CHAKA BAI

JUDGEMENT

(1.) THIS order shall dispose of all the aforesaid seven references made at the instance of the. Revenue under Section 27(1) of the Wealth-tax Act, 1957, to decide a common question of law in respect of the same assess'ee pertaining to the assessment years 1966-67 and 1968-69 to 1973-74. The common question of law as stated in the reference relating to the assessment year 1966-67 is as under :

(2.) THE only difference in the same question pertaining to the remaining assessment years is at the end in respect of the particular year to which the reference relates.