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of <h1>Court upholds Tribunal decision on valuation matters, deems reassessment post-Valuation Officer report unjustified.</h1> <h3>Commissioner of Wealth Tax Versus Raghunandan Saran Ashok Saran</h3> The High Court upheld the Tribunal's decision, stating that valuation matters are factual and not subject to interference. Reopening assessments based on ... - The High Court held that the Tribunal's decision on valuation cannot be interfered with as it is a question of fact. Reopening assessments based on a Valuation Officer's report after original assessments are completed is not justified. The Court dismissed the applications.
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