- (1.) This is the application under section 27(3) of the Wealth Tax Act, 1957.
(2.) The revenue is praying for directing the Tribunal to refer to the court for consideration the following question of law : Whether on the facts and in the circumstances of the case, the Tribunal was right in holding that the value of shares held by the assessee in M/s. Krishna Mills Ltd., Beawar should be taken on the basis of yield method
(3.) Learned counsel for the parties are in agreement that this matter is squarely covered by the Division Bench decision of this court rendered in the case of CWT v. Seth Gokul Das Pradeep Kumar Rathi .;