9911796707
TMI Blog2000 (7) TMI 51X X X X Extracts X X X X X X X X Extracts X X X X ..... is a reference under section 27(1) of the Wealth-tax Act, 1957 (erroneously numbered as income-tax reference). By this reference, the Income-tax Appellate Tribunal (the "Tribunal") has referred the following questions of law to this court for opinion at the instance of the Revenue. "(i) Whether, in view of the fact that tax had been properly calculated on a separate calculation sheet duly signe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r. Anil Bhan, advocate, appears for the Revenue. The controversy in this case now stands concluded by the decision of this court rendered today in CWT v. Jawahar Lal Mehra [2000] 246 ITR 603 (I. T. Ref. No. 9 of 1982). In that case, following the ratio of the decision of the Supreme Court in Kalyankumar Ray v. CIT [1991] 191 ITR 634 and the decision of this court dated June 26, 2000 in CIT v. A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion sheet, which was signed by the Wealth-tax Officer on the same date on which the order computing the net wealth was signed by him. In that view of the matter, the decision of this court in S. Mubarik Shah Naqshbandi v. CIT [1977] 110 ITR 217 has no application. The controversy in this case is covered by the decision of this court in CWT v. Jawahar Lal Mehra [2000] 246 ITR 603. Following the sam ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
