1980 (2) TMI 24

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....his reference under s. 27 of the W.T. Act, the Appellate Tribunal, Indore Bench, Indore, has referred the following question of law for the opinion of this court: "Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding the status of the applicant as an individual for computation of wealth-tax of the applicant on the share of property received by him....

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....essee even after the partition of the property and the fact that the assessee was a minor and did not have his own family, did not make any difference. This contention of the assessee was not accepted by WTO who computed the wealth of the assessee in his status as an individual. The order of the WTO was maintained in appeal by the AAC and in second appeal by the Appellate Tribunal. At the instance....