Commissioner of Wealth Tax vs K.L. Bhatia (No. 2)

Kirpal, J.—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 Commissioner of Income Tax Vs. K.L. Bhatia, , as per order dated January 10, 1990, and Income Tax Case No. 99 of 1989 as per order dated January 24, 1990 Commissioner of Income Tax Vs. K.L. Bhatia (No. 1), . 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 ?"

There will be no order as to costs.