- (1.) VIDE this order two Wealth-tax References (Nos. 43 and 44 of 1982) are being disposed of as the facts are common. They are now taken from Reference No, 43 of 1982.
(2.) THE following question of law has been referred to this court in Wealth-tax Reference No. 43 of 1982 by the Wealth-tax Appellate Tribunal, Amritsar, for adjudication : "whether, on the facts and in the circumstances of the case, the Tribunal was justified in rectifying its order in Wealth-tax Appeal No. 113 of 1980 dated May 6, 1981, instead of rectifying its order in Wealth-tax Appeal No. 139 of 1980 (Department's Appeal) dated May 8, 1981, for the assessment year 1971-72 ?"
(3.) IN Wealth-tax Reference No. 44 of 1982, the following question of law has been referred to this court by the Tribunal : "whether, on the facts and in the circumstances of the case, the Tribunal was justified in rectifying its order in Wealth-tax Appeal No. 114 of 1980 dated May 6, 1981, instead of rectifying its order in Wealth-tax Appeal No. 102 of 1980, dated May 8, 1981 (Department's Appeal) for the assessment year 1971-72 ?";