Valuation objection rights expanded: valuation officers must be heard in appeals challenging asset valuation before the appellate authority.

Amendments add an appeal ground for objections to Valuation Officer orders that enhance asset valuation or deny claims, substitute references to "Wealth-tax Officer" with "Wealth-tax Officer or Valuation Officer," and insert a provision requiring the Appellate Assistant Commissioner to give any relevant Valuation Officer an opportunity to be heard-either the Valuation Officer who made the valuation or a Valuation Officer nominated by the Wealth-tax Officer on request.

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