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COMMISSIONER OF INCOME-TAXIWEALTH TAX versus C. R. RAJENDRAN

The question of reference which is not taken before the Tribunal cannot be considered by the High Court as to whether the beneficiaries were of interest or not and could be considered an asset for tax purposes. The facts of the question not raised before the Tribunal need to be investigated and the High Court cannot consider the Indian Wealth Tax Act, 1957, Section 27. attorney vs advocate vs counsel from Kalam lawyer