2005 (3) TMI 103

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....Tribunal, Allahabad, has referred the following questions of law under section 27(3) of the Wealth-tax Act, 1957, hereinafter referred to as "the Act" for opinion to this court : "1. Whether the Tribunal is legally justified in confirming the order of the Wealth-tax Officer without considering the fact that the Wealth-tax Officer has not complied with the direction given by the Appellate Assist....

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....hority, thereafter issued notice under section 16(2) of the Act in response to which the applicant's counsel attended. However, no details were furnished and, therefore, the Wealth-tax Officer repeated the original assessment in all the four years. Feeling aggrieved the applicant preferred separate appeal before the Appellate Assistant Commissioner who has upheld the order of the assessing authori....

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.... Sri A. N. Mahajan, learned standing counsel for the Revenue. 6. Learned counsel for the applicant submitted that the claim of deduction under section 5(1)(iv) of the Act was raised before all the authorities and, therefore, incumbent upon them to adjudicate on the said issue. 7. After hearing learned counsel for the parties and perusal of the order passed by the assessing authority, the App....