1986 (8) TMI 13 - HC - Wealth-tax

Summary

The High Court of Madhya Pradesh dismissed a review petition filed by the Commissioner of Wealth-tax, Bhopal, against an order declining to make a reference under section 27(3) of the Wealth-tax Act 1957. The court held that relying on a different court's decision is not a valid ground for review. The application was dismissed summarily.