1994 (9) TMI 13 - HC - Wealth-tax

Summary

The High Court of Andhra Pradesh directed the Tribunal to refer the question of law regarding the validity of partial partitions under the Wealth-tax Act, 1957. The Tribunal concluded the partitions were genuine, but the Revenue disputed this decision. The Court found the first question raised a legal issue and ordered the Tribunal to refer it, while dismissing the second question.