2000 (11) TMI 68

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..... rences, our judgment will govern both of them. At the instance of the Revenue, the following question has been referred by the Income-tax Appellate Tribunal, Delhi Bench-A (in short "the Tribunal"), under section 27(1) of the Wealth-tax Act, 1957 (in short "the Act"), for the opinion of this court : "Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in ann .....

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..... as voidable and not void. In view of the decision of the apex court, we answer the question referred in the negative, in favour of the Revenue and against the assessee, In essence the matter has to be reconsidered by the Wealth-tax Officer in the light of the directions given by the first appellate authority. The references are disposed of accordingly.    
Case laws, Decisions, Ju .....

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