COMMISSIONER OF WEALTH TAX Vs. DEEPAM KUMAR PATEL

JUDGEMENT

(1.) ALL the cases mentioned in the appendices to this judgment involve similar questions of law. Therefore, these references are answered by a common judgment.

(2.) THERE are two batches of references : in the first batch, references have been called by this Court under S. 27(3) of the WT Act in respect of cases mentioned in Appendix A to the judgment and the following question of law has been referred by the Tribunal for answer by this Court :

(3.) FOR convenient disposal of all these references, the facts given in WT Ref. No. 20 of 1994 are taken into consideration.