9911796707
TMI Blog1987 (3) TMI 63X X X X Extracts X X X X X X X X Extracts X X X X ..... years 1965-66 to 1969-70. They raise one question of law which is framed in these terms by the applicant: " Whether, on the facts and in the circumstances of the case, the Tribunal was justified in directing the Wealth-tax Officer to recalculate the value of the property at 14, Barakhamba Road, New Delhi ? " The question does not really bring out the controversy between the parties which aris ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r of cases. He, therefore, requests that the question of law may be directed to be referred by the Tribunal. On the other hand, on behalf of the respondent, it is submitted that the question of law sought to be raised by the Department even if considered to be a question of law need not be referred as the answer to it is self-evident. They point out that rule 1BB is a purely procedural provision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt on January 25, 1982, in W.T.C. No. 127 of 1979 where a question of law similar to the one presently under consideration was raised in relation to the applicability of section 7(4) of the Wealth-tax Act and inserted with effect from April 1, 1976. This court dismissed the Department's application on the ground that no question of law arose. As we have already mentioned, this court has already ..... X X X X Extracts X X X X X X X X Extracts X X X X
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