Court rules on admissibility of questions and reframes one for assessment under rule 1BB

The High Court held that Question No. 1 was not admissible as it was previously decided. Question No. 2 was reframed for the Tribunal to assess the applicability of rule 1 BB of the Wealth-tax Rules to assessments before 1979-80. The application was disposed of accordingly.

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The High Court of Allahabad heard the counsel for the department and the assessee. Question No. 1 was not statable as it had been decided in a previous case. Question No. 2 was reframed for the Tribunal to consider the applicability of rule 1 BB of the Wealth-tax Rules to assessments before 1979-80. The application was disposed of.

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