1987 (1) TMI 36

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..... this property. Two arguments were addressed before the Tribunal on behalf of the assessee who had preferred an appeal against the order of the Appellate Assistant Commissioner setting aside the assessment made by the Wealth-tax Officer and directing him to obtain the opinion of Valuation Officer in regard to the question of valuation. The first argument was that the property should be valued on r .....

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..... sed by the Department does arise out of the order of the Tribunal. We direct the Tribunal to state a case and refer the following question for the decision of this court : " Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the Department having accepted the valuation in the case of L. S. Goela, the same had also to be accepted in the case of the a .....

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