Rule 1BB applicability to pending wealth-tax proceedings sent for Tribunal reference; no reference on additional appeal ground.

Rule 1BB of the Wealth-tax Rules, 1957 was examined for its operation in relation to assessments and appellate proceedings pending when it came into force. The Delhi HC reframed that question for reference to the Tribunal, indicating that the applicability issue required further consideration at that stage. On the additional ground concerning the raising of additional grounds of appeal, no reference was directed. The matter was ordered to be processed expeditiously for further disposal, keeping the reference confined to the framed issue.

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Issues: Whether rule 1BB of the Wealth-tax Rules, 1957 applied to assessments and appellate proceedings pending on the date it came into force, and whether a reference was to be directed on the additional ground relating to the raising of additional grounds of appeal.

Outcome: The question on the operation of rule 1BB was reframed for reference to the Tribunal, and no reference was directed on the additional ground. The matter was directed to be processed expeditiously for further disposal.

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