1991 (4) TMI 15

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 1965-66 to 1970-71 (Wealth-tax Reference No. 10 of 1977), 1966-67 to 1969-70 (Wealth-tax Reference No. 16 of 1977) and 1970-71 (Wealth-tax Reference No. 17 of 1977), the Tribunal has referred to this court the following questions of law for opinion : Wealth-tax Reference No. 10 of 1977 : "Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in law i .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... wellery of Rs. 2,10,000 in view of the retrospective amendment made in section 5(1)(viii) of the Wealth-tax Act, 1957, by the Finance (No. 2) Act, 1971 ? " When these references were called out for hearing, none was found to appear on behalf of the respondent-assessee in each case. Shri Jetley, learned counsel for the Revenue, stated that the assessee in each case has long been served and has un .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X