1993 (3) TMI 65

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....arise for consideration in these two original petitions. The Revenue is the petitioner in both the cases. The matter arises under the Wealth-tax Act, 1957. Original Petition No. 10886 of 1989 is concerned with the assessment year 1979-80 and Original Petition No. 10888 of 1989 deals with the assessment year 1981-82. The controversy in these cases is in a narrow compass. It centres round the proced....

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.... without jurisdiction. Prima facie, the matter is not free from difficulty. At this stage of the proceedings, while disposing of a petition under section 27(3) of the Wealth-tax Act, we are concerned only in seeing whether a question of law arises out of the order of the Appellate Tribunal on a reasonable view of the matter. In our opinion, reading the order of the Appellate Tribunal as a whole, t....

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....ffect to the order legally ignore the same ?" for the decision of this court, Counsel for the Revenue, Mr. P. K. R. Menon, brought to our notice a Bench decision of this court In CWT v. A. S. Guna Shenoy [1992] 197 ITR 325. In the said decision, the Bench, in similar circumstances, invoked article 227 of the Constitution of India and annulled the separate order delivered by the Accountant Membe....