1985 (7) TMI 6

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..... section 27(3) of the Wealth-tax Act, 1957, with a prayer to call upon the Tribunal to send the statement of the case in connection with the following question of law which arises in this case : " Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that Explanation 1 to section 5(1)(viii) of the Wealth-tax Act, 1957, is not retrospective in nature and .....

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..... Smt. Tarabai Kanakmal [1983] 140 ITR 374. An application filed by the Department for making a reference to this court was rejected. Hence this application. Learned counsel for the applicant submitted that against the Full Bench judgment an appeal has been filed before the Supreme Court which is pending and, therefore, the Tribunal in this case should be called upon to send the statement. How .....

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