9911796707
TMI Blog1995 (11) TMI 91X X X X Extracts X X X X X X X X Extracts X X X X ..... see, therefore, they are disposed of by a common order. It may be relevant to mention here that for the assessment years 1966-67 and 1973-74, the assessee was found to have concealed wealth and a penalty was levied in respect of both the assessment years by the Wealth-tax Officer. Aggrieved against this, the assessee preferred an appeal and the appellate authority found the explanation of the as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ow, all these references have been made at the instance of the Revenue and these cases relate to the assessment years prior to 1973-74 and subsequent years also. In all these cases, the appeals were preferred against the orders passed by the Commissioner of Wealth-tax before the Tribunal by the Revenue and the Tribunal dismissed all these appeals, vide decision dated October 26, 1982. Then again, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ken a view that the assessee has not concealed the wealth and has satisfactorily explained. Therefore, the Wealth-tax Commissioner set aside the order and the order was confirmed by the Tribunal and when the matter came up in reference before this court, this court also answered it against the Revenue and in favour of the assessee and held that no question of law arises in the matter as the matter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... asis of which the provisions of section 18(1)(c) of the Act could not be said to have been attracted. No question of law, therefore, can be said to arise out of the appellate order of the Tribunal. We are, therefore, constrained to reject this application. Hence, all these reference applications for calling reference from the Revenue are rejected in terms of the aforesaid order passed in M. C. C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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