1989 (10) TMI 25

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....on by the Department under section 27(3) of the Wealth-tax Act, 1957 (for short, "the Act"), for calling for a statement of case from the Income-tax Appellate Tribunal, Indore. Facts giving rise to this application seeking a reference, shortly stated, are as follows : The assessment year involved in this case is 1981-82. The Wealth-tax Officer assessed the trust on wealth of Rs. 2,49,59,146 for....

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....bunal rejected the Department's contention that the matter had been carried to the Supreme Court and was pending decision. It was submitted that a special leave petition was pending. A reference application was made by the Department seeking reference to this court of the following question : "Whether, on the facts and in the circumstances of the case, the Tribunal is justified in law in con....