Cwt Vs. Om Prakash Khandaka - Court Judgment

SooperKanoon Citationsooperkanoon.com/772629
SubjectDirect Taxation
CourtRajasthan High Court
Decided OnFeb-15-2002
Case NumberD.B. Wealth Tax Reference Application No. 2 of 1998 15 February 2002
Reported in[2003]132TAXMAN82(Raj)
AppellantCwt
RespondentOm Prakash Khandaka
Advocates: J.K. Singhi, for the Revenue J.K. Ranka, for the Assessee
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.