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<h1>High Court upholds Wealth-tax Commissioner's reassessment order over Tribunal decision, favoring Revenue.</h1> <h3>Commissioner Of Wealth-Tax Versus SV. Sivarathina Pandian</h3> Commissioner Of Wealth-Tax Versus SV. Sivarathina Pandian - [2000] 241 ITR 146 The High Court of Madras ruled that the Commissioner of Wealth-tax was justified in setting aside an assessment and directing a reassessment based on relevant proceedings available at the time of examination. The Tribunal's decision was deemed unjustifiable. The judgment favored the Revenue over the assessee.