1858 of 2002 This appeal, by the Revenue, arises from the companymon order passed by the High Court of Gujarat on an application under Section 27 3 of the Wealth Tax Act declining to direct the Income Tax Appellate Tribunal for short, the Tribunal to state the case and refer to it the following question of law Whether the Appellate Tribunal is right in law and on facts in companyfirming the order passed by the Commissioner of Wealth tax Appeals directing the Assessing Officer to exclude the value of the assets transferred to B.O.Is.
2002 Supp 5 SCR 44 The following order of the Court was delivered Civil Appeal No.
