1986 (7) TMI 62

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....questions. They, as such, are being decided by a common order. The prayer contained in these applications under section 27(3) of the Wealth-tax Act, 1957, is that the Tribunal may be called upon to refer to this court for its opinion the three questions mentioned therein. As regards question No. 1 we are of the opinion that it does not arise from the appellate order of the Tribunal. The remaini....

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....made before the Tribunal by the Commissioner of Wealth-tax for referring the two questions referred to above, in regard to the assessment year 1975-76. That application was dismissed by the Tribunal. Whereupon, the Commissioner of Wealth-tax made an application to this court under section 27(3), being WTA No. 192 of 1981. The aforesaid application after hearing counsel for the parties was allowed ....