Invalid Valuation Officer reference under Wealth-tax Act sec. 16A(1) clarified by Allahabad High Court

The High Court of Allahabad held that a reference to the Valuation Officer under section 16A(1) of the Wealth-tax Act was invalid due to the absence of ongoing assessment or reassessment proceedings for the relevant years. The writ petition was granted, aligning with a prior judgment. The ruling clarified that the Wealth-tax Officer may proceed with a reference if such proceedings are pending.

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The High Court of Allahabad ruled that a reference to the Valuation Officer under section 16A(1) of the Wealth-tax Act was invalid as no assessment or reassessment proceedings were pending for the relevant assessment years. The writ petition was allowed, following a similar judgment in another case. The Wealth-tax Officer can still make a reference if any assessment or reassessment proceedings are pending.

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