1996 (3) TMI 92

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..... ecutor of the will), the Tribunal has stated the case and referred the undernoted question of law on applications registered as R. As. Nos. 109 to 113/(Ind) of 1990 arising out of the order dated January 17, 1990, passed by the Tribunal in W. T. As. Nos. 84 to 88/(Ind) of 1989 for the assessment years 1979-80, 1980-81, 1981-82, 1982-83 and 1983-84 under section 27(1) of the Wealth-tax Act, 1957 (f .....

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..... vered under the will. The assessee claimed benefit of section 7(4) of the Act which was negatived by the Wealth-tax Officer (annexures "A-I" to "A-V"). The assessee then filed the appeals before the Commissioner of Income-tax (Appeals) who accepted the plea of the assessee and allowed the benefit (annexure "P"). The Department then filed the appeals before the Tribunal. The Tribunal held that the .....

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..... s Civil Case No. 304 of 1986--B. R. Phosphate v. CST by this court on November 6, 1995, this court is not bound to answer the reference. In Jamunadas v. CST [1993] 38 MPLJ 462, it is held as under : " For the foregoing reasons, we are of the opinion that if the party at whose instance the reference is made, fails to appear at the hearing, or fails in taking steps for preparation of the paper book .....

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