2002 (12) TMI 64

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....UBRAMANIAN J.-In pursuance of the directions of this court, the Income-tax Appellate Tribunal has stated a case and referred the following common question of law for our consideration: "Whether, on the facts and in the circumstances of these cases, the Appellate Tribunal is right in law in cancelling the assessments under section 17 of the Wealth-tax Act, as being made without jurisdiction T....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....upheld the jurisdiction of the Wealth-tax Officer to reopen the assessments and dismissed the appeals preferred by the assessee. The assessee carried the matter in further appeals before the Income-tax Appellate Tribunal. The Income-tax Appellate Tribunal, following its own order rendered in the case of another co-owner by name T.M. Ramaswamy, has recorded a finding of fact that the Assessing Offi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....court, the Appellate Tribunal has stated a case and referred the questions of law set out earlier. We heard Mr. T. Ravi Kumar, learned junior standing counsel for the Revenue. The assessee has been served, but there is no representation on behalf of the assessee. We have also carefully perused the records. The Commissioner of Wealth-tax, Tamil Nadu V, Chennai is not able to inform the court whe....