1987 (2) TMI 21

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... same assessee in relation to the assessment years 1971-72 to 1978-79. The controversy between the parties is as to whether certain properties are all includible in the assessment of wealth-tax of Dr. A. P. Mittra in the above assessment years or whether these properties should be assessed in the hands of Dr. Mittra, his wife and two sons in their respective shares said to have been allotted to th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... which certain properties were allotted to Dr. Mittra towards his share in the joint family property; that these properties and subsequent properties acquired by Dr. Mittra were being treated by him as properties belonging to the joint family consisting of himself, his wife and two sons and that the position till the assessment year 1970-71 was that these properties were included in the wealth-tax .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... f properties under the Dayabahga school of law as well as the scope of partitions under the said school and also as to the effect of the partition decree made in 1970. We, therefore, direct the Tribunal to state a case and refer the following question of law for the decision of this court : " Whether, on the facts and in the circumstances of the case, the Tribunal was justified in directing the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X