Law:

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Section 27 of the Wealth-tax Act, 1957 - Reference - General - Appeals for nine assessment years involving common question of law were disallowed by tribunal by a common order - Petitioner filed one consolidated reference application under section 27(1), which was rejected by tribunal on ground that separate applications should be filed for each appeal - Whether tribunal was justified - Held, no Facts The petitioner WTO, had assessed the wealth of the assessee for the relevant nine assessment years and had made common observations in all nine assessment orders. The assessee filed nine appeals before the AAC who allowed all the nine appeals of the assessee by a common order on the ground that all the appeals involved a common issue. On the revenue's appeal, the Tribunal by a common order upheld the decision of the AAC. The petitioner filed one consolidated reference application under section 27(1) which was rejected by the Tribunal on the ground that separate reference applications should have been filed for each of the appeals and not a consolidated application. On writ: Held It would have made no difference even if separate applications had been filed by the petitioner especially when the proposed common question of law had arisen out of all those assessment years and that too between the same parties. Further, no prejudice had been or was likely to be caused to the party in such a case. Thus, the Tribunal was not justified in rejecting the consolidated reference application on a technical ground that the procedure was not legal and its order also was not in accordance with the principles of natural justice. Case referred to CIT v. ITAT [1975] 99 ITR 552 (Delhi). R.C. Mukati for the Petitioner. A.K. Chitale for the Respondent. JUDGMENT Mulye J. - This order shall also govern the disposal of Misc. Petition Nos. 1023 to 1028, 1059 and 1060 of 1983 as all these petitions arise between the same parties out of a common order passed by the Tribunal on a common question of law, which are filed under article 226 of the Constitution of India in the matter of reference application under section 27(1) of the Wealth-tax Act, 1957 ('the Act') regarding respondent No. 2 for…

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