1. ' JAGANNA THA SHETY, J.-The Department Seeks a reference in respect of the following two questions "1. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in remitting the matter back to the Wealth Tax Officer for a fresh disposal after applying rule I. B.
2. B. Even though no retrospective effect is given to this rule ?
2. Whether the Income-tax Appellate tribunal is right in law in entertaining the additional ground even though it required fresh facts for decision which had to be gathered on further enquiries?"
3. The dispute in respect of both the questions relates to the applicability of rule 1 B B. The Tribunal has held that it is a procedural rule and, therefore, it may be given effect to even in respect of pending matters. There is no dispute and indeed it cannot be disputed that rule 1 B. B. Is A procedural in nature. That being the position, we fail to see any question of law arising out of the order of the Tribunal, since it is always not disputed that the rules of procedure can be called into aid in respect of pending matters.
4. ' Civil petitions are, accordingly, rejected.
5. Petition rejected. revisions by the competent authorities. Therefore, it is advisable to consult the official sources or legal professionals for the most up-to-date and accurate information.