Commissioner Of Wealth-Tax vs A.A. Patel (Decd. By Lrs.)

The Supreme Court directed the Income-tax Appellate Tribunal to refer three specific questions to the High Court regarding the interpretation of Section 16A of the Wealth-tax Act, 1957. The questions pertain to the legal correctness of the Tribunal's findings on the binding nature of the Valuation Officer's report and the obligations of the Wealth-tax Officer in accepting such reports. The Court emphasized the need for clarity on these legal issues arising from the Tribunal's decisions.