JAGAT NARAYAN, C.J— The Income-Tax Appellate Tribunal (Delhi Bench A) has referred the following question of law under sec. 27(1) of the Wealth Tax Act to this Court —

"Whether on the facts and in the circumstances of the case, the Wealth-tax Officer was competent to complete assessments against the three Kartas in their individual status in the absence of any wealth-tax returns filed by them and without serving them with notice under sec. 14(2) for filing wealth tax returns ?"

2. This reference arises out of Wealth-tax assessment for the year 1957-58 under sec. 16(3) of the Wealth-tax Act (hereinafter referred to as the Act). Wealth-tax Act, 1957 came into force from the first day of April, 1957. The assessment year 1957-58 was thus the first assessment year under the Act. The Wealth-tax Officer issued notices under sec. 14(2) of the Act in the names of Shri Ridh Karan Bengani, Shri Munnalal Bengani and Shri Prithviraj Bengani of Bidasar for filing their wealth-tax returns. The notices did not specify whether they were to submit wealth-tax returns in respect of the properties belonging to them individually or whether they were to submit wealth-tax returns in respect of the property

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