1990 (4) TMI 33

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..... case from the Income-tax Appellate Tribunal, Indore. The facts of the case, in brief, are that the Wealth-tax Officer assessed the non-applicant trust on the net wealth of Rs. 2,49,59,146 for the assessment year 1982-83. The assessee is a private trust created on April 10, 1950. The assessee filed returns declaring its net wealth on the ground that in the year 1973, the beneficiaries under the t .....

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..... confirmed the order of the Commissioner of Wealth-tax (Appeals). Hence, this reference application on the following question which has been formulated for reference (at p. 153 of 183 ITR : "Whether, on the facts and in the circumstances of the case, the Tribunal is justified in law in confirming the Commissioner of Wealth-tax (Appeals)'s order on the basis of the Madhya Pradesh High Court's orde .....

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..... allowed solely on this ground that a special leave petition has been preferred. No referable question of law arises in this case. The facts and the prayer made by the Revenue (petitioner) in this case are also identical. The only ground on which the reference is sought is the pendency of a special leave petition against the order of this court dated March 19, 1983, passed in Miscellaneous Civil C .....

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