TaxTMI 
TaxTMI 
1991 (7) TMI 49
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....e petition to this court for decision. The respondent, hereinafter referred to as the assessee, had submitted returns of net wealth for the assessment years 1979-80, 1980-81, 1981-82, 1982-83, 1983-84 and 1984-85. The Wealth-tax Officer, during the course of assessment, found that the assessee had not disclosed her properties at Shillong and at Jaiaw. The Wealth-tax Officer initiated penalty proceedings and imposed penalty under section 18(1)(c) of the Act for each assessment year. The assessee preferred appeals against the said orders which were dismissed by the Commissioner of Wealth-tax (Appeals) by order dated December 7, 1988. The assessee preferred second appeals before the Tribunal. The Tribunal, by its consolidated order dated Marc....
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....bunal that there was no concealment of income was not correct and, in view of its own finding that the assessee had not included the aforesaid properties in her return of net wealth, it was question of law and as such the Tribunal was in error in having declined to make the reference. The respondent-assessee did not appear before us. We have considered the submissions on behalf of the Revenue and the order dated October 26, 1990, passed by the Tribunal. Section 27(1) of the Act stipulates reference of a question of law arising out of the order to the High Court and, accordingly, the question which arises for consideration is whether, on the facts stated, the view taken by the Tribunal that there was no concealment of property involved in....
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....question must be a disputed or disputable question of law. The object of a reference is to get a decision from the High Court on problematic or debatable question and not an obvious and simple point of law, although somehow the determination is somewhere linked up with a provision of law. The meaning of the term 'question', in the context, means a subject or point of investigation, examination or debate, a problem, as a delicate or doubtful question. In our opinion, the Tribunal is obliged to refer only a question of law which calls for investigation, examination, debate or when it is a dubious problem. However, if a point of law decided by the Tribunal is positive, certain, definite and sure, there is no obligation on the part of the Tribu....