COMMISSIONER OF WEALTH TAX versus PRAMILABEN CHUNIBHAI
Appeals for appellate tribunal procedures under the Wealth Tax Act and the Income Tax Act are the same. The question of difference of opinion between judicial and accountant members should be referred to the President Tribunal, which should be decided by the majority members. Who have actually heard. Judicial and Accountant Members differ in their opinion but do not explicitly state this and do not refer to the question of the President of the Tribunal Reference, unless they are disputed by the Indian Income Tax Act, 1457, Section 24 Indian Income Tax Act, 1961, Section 255 returned.
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