- (1.) HEARD learned counsel for the department and the assessee in person.
(2.) NO statable question of law arises in respect of question NO. 1, as this question has already been decided in Ram Saran's case [1987] 168 ITR 485. However, we reframe question NO. 2 and direct the Tribunal to state the case on the question as reframed hereunder : "Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in holding that Rule 1BB of the Wealth-tax Rules framed with effect from 1-4-1979 is applicable to the assessments for the assessment years prior to the assessment year 1979-80 and also applicable to self-occupied property ?" This application is accordingly disposed of.;