- (1.) THE Court has heard learned counsel for the Revenue.
(2.) THE Court has seen the order of the Tribunal, Delhi Bench 'A', New Delhi, relating to the asst. yrs. 1982 83 to 1985 86 and 1979 80 to 1981 82 in Re CWT vs. A.R. Sud, dt. 13th Nov., 1996, by which the appeal of the Department has been dismissed by the Tribunal in Re WTO vs. A.R. Sood. The Department sought an application before the Tribunal to refer a question of law to the High Court. This request of the Department was declined. The Tribunal has gone into the facts and the manner in which assessment orders had been passed. The assessments had been made consequently. There is no finding on the assessment orders, either before the WTO or before the CIT or the Tribunal that the assessees had at any stage concealed facts in the matter relating to the wealth tax assessments. Regards being had to be circumstances that the assessee is in business and the Department itself adopted, the yield method, the assessment orders must be given finality and rest. Merely because the Department would like to have a look at the assessments in another way, when the one which has been adopted is not incorrect, that does not permit this Court to direct the Tribunal to refer a question of law. Rejected.;