Cwt Vs. Om Prakash Khandaka - Court Judgment

Excerpt:

counsels: j.k. singhi, for the revenue j.k. ranka, for the assessee in the rajasthan high court , jaipur bench y.r. meena & a.c. goyal, jj. - orderheard learned counsel for the parties. considering the submissions of the learned counsel for the parties, we direct the tribunal to refer the following question for the opinion of this court :'whether on the facts and in the circumstances of the case, the tribunal was justified in holding that the assessee is an industrial undertaking for the purpose of deduction under section 5(1)(xxxii) of the wealth tax act ?'the question be referred alongwith the statement of case within 3 months from the date of receipt of this order.

Judgment:

ORDER

Heard learned counsel for the parties. Considering the submissions of the learned counsel for the parties, we direct the Tribunal to refer the following question for the opinion of this court :

'Whether on the facts and in the circumstances of the case, the Tribunal was justified in holding that the assessee is an industrial undertaking for the purpose of deduction under section 5(1)(xxxii) of the Wealth Tax Act ?'

The question be referred alongwith the statement of case within 3 months from the date of receipt of this order.