1983 (9) TMI 52

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....ation under s. 27(3) of the W.T. Act, 1957 (hereinafter referred to as " the Act "). The material facts giving rise to this application briefly are as follows The applicant is a HUF and the assessment years in question are from 1967-68 to 1973-74. Reassessment proceedings were initiated against the applicant by the WTO. The assessee objected to those proceedings but the objections were overrule....

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....tions of law do arise out of the order passed by the Tribunal: "(1) Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that reopening of the assessments under section 17(1)(a) of the Act was justified ? (2) Whether, on the facts and in the circumstances of the case, the Tribunal Was justified in holding that the Appellate Assistant Commissioner had ....