Commissioner Of Wealth-Tax vs K.L. Bhatia (No. 2)
1990 Latest Caselaw 55 Del

Citation : 1990 Latest Caselaw 55 Del
Judgement Date : 31 January, 1990

Delhi High Court

Commissioner Of Wealth-Tax vs K.L. Bhatia (No. 2) on 31 January, 1990

Equivalent citations: 1991 188 ITR 809 Delhi

Author: Kirpal

Bench: B Kirpal, C Chaudhary

JUDGMENT

Kirpal, J.

1. In respect of the assessment year 1976-77, the petitioner is seeking reference with regard to house No. E-73, Kalkaji, New Delhi. The question posed is as to to whom the house belonged, namely, does it belong to the respondent or his wife. In respect of the earlier assessment year a similar question was referred in Income-tax Case No. 195 of 1987 (IT v. K. L. Bhatia [1991] 187 ITR 644), as per order dated January 10, 1990, and Income-tax Case No. 99 of 1989 as per order dated January 24, 1990 (CIT v. K. L. Bhatia (No. 1) [1991] 188 ITR 199 (Delhi)). In view thereof, we direct the Tribunal to state the case and refer the following question of law to this court :

"Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was correct in law in deleting the addition of Rs. 2,86,000 made by the Wealth-tax Officer, on account of value of property at E-73, Kalkaji, New Delhi ?"

2. There will be no order as to costs.