1992 (6) TMI 12

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..... ENT The judgment of the court was delivered by K. SHIVASHANKAR BHAT J. -The questions referred to us under section 27 of the Wealth-tax Act, 1957, read thus : "(1) Whether, on the facts and in t .....

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..... ax Rules, 1957, is not mandatory ? " These questions are to be answered in the affirmative and against the Revenue following the decision of this court rendered in CWT v. S. Jindal [1992] 194 ITR 53 .....

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