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of <h1>Court upholds wealth-tax assessment reopening for misleading declaration, disagrees with Tribunal view.</h1> The High Court of Madras upheld the reopening of a wealth-tax assessment due to the assessee's misleading declaration. The court found the Wealth-tax Act ... Wealth Tax, Reassessment The High Court of Madras upheld the reopening of a wealth-tax assessment because the assessing officer was misled by the assessee's declaration. The court ruled that the provisions of the Wealth-tax Act were applicable, and the Tribunal was wrong in holding otherwise. The matter was not sent back to the Tribunal for further consideration.
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