Delhi H.C : Whether, on the facts and in the circumstances of the case, the 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, M/s Kwality Restaurant and Ice-cream Company, and thereby deleting the addition of Rs. 1,36,900 by following their earlier order in WT Appeal No. 1458/D/84 in the case of the other partner which has not been accepted by the Department ?

High Court Of Delhi

Commissioner Of Wealth Tax vs. Sanjeev Ghai

Sections WT 27, WT 27(3)

B. N. Kirpal & C.L. Chaudhry, JJ.

WT Cases Nos. 37 & 129 of 1989

30th March, 1990

Counsel Appeared
P. N. Misra & R. C. Pandey, for the Revenue : None appeared, for the Assessee

By the Court

We have heard counsel for the petitioner. No one is present on behalf of the respondent. 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 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, M/s Kwality Restaurant and Ice-cream Company, and thereby deleting the addition of Rs. 1,36,900 by following their earlier order in WT Appeal No. 1458/D/84 in the case of the other partner which has not been accepted by the Department ?”

The petition stands disposed of.

[Citation : 185 ITR 317]

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