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of <h1>High Court dismisses reference application under Wealth Tax Act due to insignificance of one question, directs Tribunal on another.</h1> <h3>Commissioner Of Wealth-Tax Versus Ugar Singh & others</h3> Commissioner Of Wealth-Tax Versus Ugar Singh & others - [1990] 184 ITR 255 The High Court of Rajasthan dismissed an application under section 27(3) of the Wealth Tax Act, 1957, for reference to the Income Tax Appellate Tribunal. The court found the first question insignificant due to a tax liability of only Rs. 1,100. However, the court directed the Tribunal to refer the second question regarding the classification of a firm as an industrial undertaking under section 5(1)(xxxii) of the Wealth Tax Act for consideration.
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