WTR Nos.120 and 121 of 1988 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH WTR Nos.120 and 121 of 1988 Date of decision: 22.12.2006 The Commissioner of Wealth Tax, Patiala ...Appellant v. Shri Darshan Kumar Oswal, Ludhiana... Respondent CORAM: HON'BLE MR. JUSTICE ADARSH KUMAR GOEL HON'BLE MR. JUSTICE RAJESH BINDAL Present: Mr. S.K.Garg Narwana, Advocate, for the petitioner. Mr. SK Mukhi, Advocate, for the respondent. JUDGMENT: Following questions of law have been referred for opinion of this Court by the Income Tax Appellate Tribunal, Chandigarh Bench, Chandigarh arising out of its order dated 31.1.1986, passed in WTA Nos. 164 and 165/Chandi/86, in respect of assessment years 1975-76 to 1976- 77:- “i) Whether on the facts and in the circumstances of the case the Tribunal was right in law in holding that the assessee's appeals on the question of jurisdiction of the Assessing Officer were maintainable before the Commissioner of Wealth-tax (Appeals)? ii) Whether on the facts and in the circumstances of the case, the Tribunal was correct in law in holding that the assessments in question were without jurisdiction and therefore, null and void?” In view of order passed today in WTR Nos.82 to 84 of 1998, The Commissioner of Wealth Tax, Patiala v. Shri Siri Paul Oswal, Ludhiana, question No.(i) is answered in favour of the revenue and against WTR Nos.120 and 121 of 1988 2 the assessee, while question No.(ii) having been rendered academic, is left unanswered. Reference is disposed of accordingly. (Adarsh Kumar Goel) Judge December 22, 2006 (Rajesh Bindal) 'gs' Judge