9911796707
TMI Blog1994 (1) TMI 10X X X X Extracts X X X X X X X X Extracts X X X X ..... 7(3) of the Wealth-tax Act, 1957 (sic), praying to call for a statement of facts on the question of law sought to be referred to this court as suggested by the assessee. Being dissatisfied with the order passed by the Income-tax Appellate Tribunal, Gauhati Bench, Gauhati, rejecting the reference applications filed by the assessee and in refusing to state the case and refer B the question of law as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Income-tax Appellate Tribunal, Gauhati Bench, Gauhati, rejecting the prayer for reference and on a perusal of the same, we find that although the learned Tribunal held that the question of law proposed by the assessee is in fact a question of law it refused to refer the said question for the esteemed opinion of this court on the ground that the said question is covered by a decision of the ape ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gh Court in Ashok Kumar Ratanchand v. CIT [1990] 186 ITR 475 drawing our specific attention to a passage of the aforesaid decision at page 489 to bring home his contention that the issue in hand is not squarely covered by the decision of the apex court in [1975] 101 ITR 776. We have given our anxious consideration to the submissions made by learned counsel for the parties and we are of the opini ..... X X X X Extracts X X X X X X X X Extracts X X X X
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