1980 (10) TMI 2

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.... govern the disposal of Miscellaneous Civil Case No. 169 of 1979 (CWT v. Abhay Kumar) and Miscellaneous Civil Case No. 170 of 1979 (CWT v. Anil Kumar) as they arise out of consolidated order of the Appellate Tribunal dated 15th September, 1978. The Commissioner of Wealth-tax has filed applications under s. 27(2) of the W.T. Act, 1957, for a direction to the Appellate Tribunal to state the case ....