2000 (12) TMI 9

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..... he question to HC - It will be open to the assessee to contend, that the valuation should be arrived at by employing the provisions of rule 1BB & HC shall take this contention into account when answering the question on its merits. - - - - - Dated:- 7-12-2000 - Judge(s) : S. P. BHARUCHA., N. SANTOSH HEGDE. and Y. K. SABHARWAL. ORDER The Revenue sought for reference of the following que .....

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..... rrived at by employing the provisions of rule IBB of the Wealth-tax Rules, 1957, and the High Court shall take this contention into account when answering the question on its merits. The appeals are allowed. The orders under appeal are set aside. The Tribunal shall refer to the High Court the question quoted above, after drawing up a statement of case. No order as to costs. - - TaxTMI - TMITa .....

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