1993 (3) TMI 65

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..... s. The Revenue is the petitioner in both the cases. The matter arises under the Wealth-tax Act, 1957. Original Petition No. 10886 of 1989 is concerned with the assessment year 1979-80 and Original Petition No. 10888 of 1989 deals with the assessment year 1981-82. The controversy in these cases is in a narrow compass. It centres round the procedure adopted by the Appellate Tribunal in delivering it .....

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..... free from difficulty. At this stage of the proceedings, while disposing of a petition under section 27(3) of the Wealth-tax Act, we are concerned only in seeing whether a question of law arises out of the order of the Appellate Tribunal on a reasonable view of the matter. In our opinion, reading the order of the Appellate Tribunal as a whole, the questions of law formulated by the Revenue in parag .....

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..... cision of this court, Counsel for the Revenue, Mr. P. K. R. Menon, brought to our notice a Bench decision of this court In CWT v. A. S. Guna Shenoy [1992] 197 ITR 325. In the said decision, the Bench, in similar circumstances, invoked article 227 of the Constitution of India and annulled the separate order delivered by the Accountant Member. We have our own doubts as to whether, in a case where .....

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