1990 (6) TMI 53

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... -The only question of law referred to this court under section 27(1) of the Wealth-tax Act, 1957, is : "Whether, on the facts and circumstances of the case, the Tribunal was justified in holding that the penalty was levied on a dead person and hence was bad in law ?" Shri Ismail Ibrahim Amliwala had furnished the return of net wealth voluntarily for the assessment years 1965-66 to 1967-68. ....