- (1.) These five Wealth-tax Applications, namely, WTR Nos. 96, 97, 98, 106 and 170 of 1984 raise indentical questions.
(2.) They, as such, are being decided by a common order. The prayer contained in these applications under Section 27(3) of the Wealth-tax Act, 1957, is that the Tribunal may be called upon to refer to this court for its opinion the three questions mentioned therein. As regards question No. 1 we are of the opinion that it does not arise from the appellate order of the Tribunal. The remaining questions Nos. 2 and 3 are being reproduced herein below as questions Nos. 1 and 2 : "1. Whether, on the facts and in the circumstances of the case, the Tribunal could reasonably come to a finding that no benami transaction was involved in this case ? 2. Whether the Tribunal was legally justified in directing the exclusion of the value of 208 acres of land from the total wealth of the assessee ?"
(3.) WTA No. 96 of 1984 is in regard to assessment year 1971-72, WTA No. 97 of 1984 is in regard to assessment year 1972-73, WTA No. 98 of 1984 is in regard to assessment year 1973-74, WTA No. 170 of 1984 is in regard to assessment year 1974-75 and WTA No. 106 of 1984 is in regard to assessment year 1976-77.;