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TMI Blog1989 (2) TMI 14X X X X Extracts X X X X X X X X Extracts X X X X ..... bunal to refer the following common question of law for the opinion of this court : "Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is correct in law in holding that the amended provisions of section 20A of the Wealth-tax Act would not be applicable to the partitions made on February 9, 1979, in relation to the assessment year 1979-80 ?" The question is whet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar of the Board referred to earlier, the amended provisions of section 20A cannot be made applicable to the assessees in respect of the assessment year 1979-80. In that view, the Tribunal was quite right in declining to refer the question of law. We are also of the view that no referable question of law arises for consideration out of the order of the Tribunal. These petitions are, therefore, dism ..... X X X X Extracts X X X X X X X X Extracts X X X X
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