Ojha, J.

1. An appeal was preferred by the asses see-applicant against an order of assessment passed by the WTO in regard to the assessment year 1975-76 before the AAC of Wealth-tax. This appeal was allowed by the AAC and the matter was remanded to the WTO for passing a fresh order of assessment. The applicant did not feel satisfied with the order of the AAC and challenged the said order in appeal before the Income-tax Appellate Tribunal, Delhi Bench "E", Delhi. The Tribunal dismissed the appeal. However, on an application made by the applicant under Section 27(1) of the W.T. Act (hereinafter referred to as " the Act"), the Tribunal drew up a statement of case and referred two questions to this court for its opinion. This reference has been numbered as Wealth-tax Reference No. 54 of 1983. It is in this reference that the present application has been made with the prayer that the reassessment proceedings under the orders of the AAC may be stayed pending disposal of the reference in this court.

2. A preliminary objection has been raised by Shri Bharatji Agarwal, senior standing counsel appearing for the Revenue, regarding the maintainability of this application. It has been u