Section 18

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

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

Section 18, Wealth Tax Act

Allahabad H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the assessee was liable to penalty under the provisions of s. 18(1)(c) of the WT Act, 1957, r/w Expln. 4 to s. 18(1)(c) of the WT Act, 1957, despite the Press Note dt. 27th May, 1968, issued by the Ministry of Finance and Circular No. 8-WT dt. 15th Nov., 1968, issued by the CBDT ?

High Court Of Allahabad Mohd. Farooq vs. CIT Section WT 18(1)(c) Asst. Year 1979-80, 1980-81 R.K. Agrawal & Prakash Krishna,

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