1988 (8) TMI 25

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....ving been served, Shri J. W. Mahajan, learned counsel for the nonapplicant. They are heard. The applicant, namely, the Commissioner of Wealthtax, Bhopal, has submitted this reference application under section 27(3)of the Wealth-tax Act, 1957, calling upon the Income-tax Tribunal to make a reference to this court on the following substantial questions of law :  (1) Whether, on the facts ....

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....etition is already pending. Learned counsel for the applicant, however, submitted that even though the special leave petition is pending and the point had been decided by this court in the judgment, referred to above, still this court can call the Tribunal to make a reference as submitted by them. However, Shri Mahajan, learned counsel for the non-applicant, relying on a decision reported in....