1987 (2) TMI 21

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....nstance of the Commissioner of Wealth-tax. They arise in similar circumstances in the case of the same assessee in relation to the assessment years 1971-72 to 1978-79. The controversy between the parties is as to whether certain properties are all includible in the assessment of wealth-tax of Dr. A. P. Mittra in the above assessment years or whether these properties should be assessed in the hands....

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....mily consisting of Dr. Mittra and his brothers ; that there was a partition in the joint family in which certain properties were allotted to Dr. Mittra towards his share in the joint family property; that these properties and subsequent properties acquired by Dr. Mittra were being treated by him as properties belonging to the joint family consisting of himself, his wife and two sons and that the p....

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....ion of the Tribunal does give rise to interesting and difficult questions regarding the incidents of properties under the Dayabahga school of law as well as the scope of partitions under the said school and also as to the effect of the partition decree made in 1970. We, therefore, direct the Tribunal to state a case and refer the following question of law for the decision of this court : " Whet....