Prior High Court ruling bars fresh reference; pending Supreme Court petition does not justify reopening the same question.

A reference under section 27(3) of the Wealth-tax Act was held not to be maintainable where the same questions had already been decided by the High Court between the same parties. The pendency of a special leave petition before the Supreme Court did not, by itself, justify requiring the Tribunal to make a fresh reference on the same issue. The prior High Court decision remained the relevant determination for that stage, and the application for reference was rejected.

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Issues: Whether a reference under section 27(3) of the Wealth-tax Act, 1957 could be called for when the same questions had already been decided by the High Court between the same parties and the matter was pending before the Supreme Court.

Analysis: The questions raised had already been considered and decided by the High Court in earlier proceedings between the parties. The mere fact that a special leave petition against that decision was pending before the Supreme Court did not furnish a valid ground for requiring the Tribunal to make a reference on the same point.

Conclusion: The application for requiring the Tribunal to make a reference was not maintainable and was rejected.

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