JUDGMENT JUDGMENT judgment of court was delivered by SOHANI J. -The order in this case will also govern disposal of Miscellaneous Civil Cases Nos. 380 of 1984,381 of 1984 and 17 of 1985. material facts giving rise to these applications, briefly, are as follows: applicant is Hindu undivided family. assessee was asked to show cause why action under section 18(1)(a) of Wealth-tax Act, 1957 (hereinafter referred to as "the Act"), be not taken against assessee. assessee showed cause but Wealth-tax Officer passed orders imposing penalty on assessee. Aggrieved by those orders, assessee preferred appeals before Appellate Assistant Commissioner. Those appeals were allowed. Revenue thereupon preferred appeals before Tribunal which allowed appeals. Aggrieved by order passed by Tribunal, assessee sought reference, but application made by assessee in that behalf was rejected. Hence, assessee has filed these applications. Though assessee has prayed that number of questions of law, as set out in application arise out of order passed by Tribunal, having heard learned counsel for parties, we have come to conclusion that only following questions of law, as reframed by us, arise out of order passed by Tribunal: "(1) Whether, on facts and in circumstances of case, Tribunal was justified in holding that appeal preferred by Department before Tribunal was valid appeal? (2) Whether, on facts and in circumstances of case, Tribunal was justified in holding that though status of assessee was described as individual by Wealth-tax Officer in order imposing penalty, assessee was liable to pay penalty? (3) Whether, on facts and in circumstances of case, Tribunal was justified in holding that notice under section 18(2) of Act to assessee was valid?" We accordingly direct Tribunal to state case and to refer aforesaid questions of law to this court for its opinion. In circumstances of case, parties shall bear their own costs of these applications. *** RAMCHANDRA GOPALJI SUGANDHI v. COMMISSIONER OF WEALTH-TAX