Commissioner Of Wealth-Tax vs Sanjeev Ghai
1990 Latest Caselaw 175 Del

Citation : 1990 Latest Caselaw 175 Del
Judgement Date : 30 March, 1990

Delhi High Court

Commissioner Of Wealth-Tax vs Sanjeev Ghai on 30 March, 1990

Equivalent citations: 1990 185 ITR 317 Delhi

Bench: B Kirpal, C Chaudhary

JUDGMENT

1. We have heard counsel for the petitioner. No one present on behalf of the respondent.

2. In our opinion, a question of law does arise from the order of the Tribunal. We, therefore, 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 holding that there was no cessation of sales tax liability of Rs. 11,40,967 in the case of the firm, Messrs. Kwality Restaurant and Ice-cream Company, and thereby deleting the addition of Rs. 1,36,900 by following their earlier order in Wealth-tax Appeal No. 1458/D/84 in the case of the other partner which has not been accepted by the Department ?"

3. The petition stands disposed of.

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