1994 (9) TMI 13

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....ation under section 27(3) of the Wealth-tax Act, 1957, by the Revenue for directing the Tribunal to state a case and make a reference of the following questions of law : " (1) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is right in law in holding that the two partial partitions on January 19, 1976, and October 16, 1978, are valid in law and satisfy the req....

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....d to have taken place on January 19, 1976, and the second to have taken place on October 16, 1978. It was alleged that in the first partial partition, the father, mother and one son by name Sourabh collectively got Rs. 20,000, whereas Soham got Rs. 10,000 individually. Similarly, in the second partial partition it was alleged that the father, mother and another son, Soham, collectively got Rs. 20,....

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....to have referred the first question to this court under section 27(2) of the Act, as it does give rise to a question of law. The second question proposed does not give rise to any question of law and, therefore, needs no consideration. Accordingly, this application under section 27(3) of the Act is allowed and the Tribunal is directed to state the case and to refer the following question of law to....