Law:

Section:

Rule 1BB of the Wealth-tax Rules - Whether rule 1BB is procedural rule, and therefore, it may be given effect to even in respect of pending matters - Held, yes FACTS The Tribunal held that rule 1BB was a procedural rule and, therefore, it might be given effect to even in respect of pending matters. On reference: HELD It cannot be disputed that rule IBB is procedural in nature and therefore, no question of law arose out of the order of the Tribunal, since it is always not disputed that the rules of procedure can be called into aid in respect of pending matters. Note: Decision was against the revenue. H. Raghavendra Rao for the Petitioner. G. Sarangan for the Respondent. JUDGMENT Jagannatha Shetty, J.--The Department seeks a reference in respect of the following two questions. "1.Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in remitting the matter back to the Wealth-tax Officer for a fresh disposal after applying rule 1 BB even…

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