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Sec. 16A

Wealth Tax Act, Rule 8, Sec. 16A

S.C : Whether Assessing Officer has discretionary power to determine whether rule 3 or rule 8 is applicable to a particular case

Avijit Das / June 30, 2014

Supreme Court Of India Amrit Banaspati Co. Ltd. vs. Commissioner Of Wealth-Tax, Ghaziabad Section 7, 16A And Rules 3, 8 […]

Sec. 16A, Section 27

Gujarat H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in rejecting the valuation based on compensation receivable under the Urban Land [Ceiling & Regulation] Act, 1976?

Avijit Das / August 2, 2011

High Court Of Gujarat Aims Oxygen Pvt. Ltd. vs. Commissioner Of Wealth-Tax Section 16A, 27(1) of the Wealth Tax Act,

Sec. 16A, Section 16, Section 18, Section 7, Wealth Tax Act

Allahabad H.C : The CWT(A) was bound to get the matter of valuation of property referred to the Valuation Officer before enhancing the value of the same, while disposing of the appeal under s. 23 (5) of the WT Act, particularly when the matter of valuation of property was not referred to the Valuation Officer by the AO

Avijit Das / September 30, 2005

High Court Of Allahabad Commissioner Of Wealth Tax vs. Someshwar Saran Kothiwal Sections WT 7, WT 16, WT 16A, 18(1)(c),

Sec. 16A, Sec. 17A, Section 16, Section 17, Section 25, Wealth Tax Act

Punjab & Haryana H.C : Whether, on the facts and in the circumstances of the case, the Tribunal is right in law in cancelling the order passed by the then CWT under s. 25(2) of the WT Act, 1957 ?

Avijit Das / February 8, 2005

High Court Of Punjab & Haryana Commissioner Of Wealth Tax vs. Anil Tayal (HUF) Sections WT 16A, WT 17, WT

Sec. 16A, Section 16, Wealth Tax Act

Allahabad H.C : Whether, the Tribunal is right in holding that the rectificatory valuation report drawn under s. 35 (1)(aa) of the WT Act by the Valuation Officer amounted to a second valuation report and thus was not admissible under law ?

Avijit Das / December 3, 2004

High Court Of Allahabad Commissioner Of Wealth Tax vs. Smt. Manju Rani Section WT 16A, WT 35(1)(aa) Asst. Year 1981-82,

Sec. 16A, Sec. 23(5)

Madras H.C : Referring the matter to the Valuation Officer under s. 16A of the WT Act, 1957, is a discretion given by the statute to the AO only and hence the CWT(A) cannot direct the AO to redetermine the value of the property after referring the matter to the valuation cell

Avijit Das / September 17, 2002

High Court Of Madras Commissioner Of Wealth Tax vs. Prasad Productions (P) Ltd. Sections WT 16A, WT 23(5) Asst. Year

Sec. 16A, Sec. 5(1)(iv), Section 16, Wealth Tax Act

Rajasthan H.C : Whether on the facts and in the circumstances of the case the Tribunal was justified in law in holding that the valuation reported was non est and should not have been taken note of the present assessment ?

Avijit Das / March 21, 2002

High Court Of Rajasthan : Jaipur Bench Commissioner Of Wealth Tax vs. Tulsi Dass Sections WT 5(1)(iv), WT 16A P.P.

Sec. 16A, Sec. 25(2), Section 16, Wealth Tax Act

Rajasthan H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the acceptance of the return under s. 16(1) is no order which could enable the CWT to assume revisionary jurisdiction for issue of notice under s. 25(2) of the WT Act ?

Avijit Das / February 26, 2001

High Court Of Rajasthan Commissioner Of Wealth Tax vs. Smt. Sita Devi Sections WT 2(ob), WT 16, WT 16A, WT

Calcutta H.C : The valuation report of the Valuation Officer made under s. 16A of the WT Act, 1957.

Avijit Das / June 15, 1998

High Court Of Calcutta Sri Sri Radheshyam Jew & Anr. vs. Valuation Officer & Ors. Section Art. 226, WT 16A

Sec. 16A, Section 16, Section 17, Wealth Tax Act

Madhya Pradesh H.C : The Tribunal has stated the case and referred the undernoted question under s. 27(1)

Avijit Das / January 24, 1996

High Court Of Madhya Pradesh : Indore Bench Commissioner Of Wealth Tax vs. Malhar Rao Tatya Saheb Holkar Sections WT

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