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of <h1>Petition Dismissed: Non-adherence to Wealth-tax Act section 16A not erroneous</h1> <h3>Commissioner Of Wealth-Tax Versus Ganga Pershad Kedia</h3> Commissioner Of Wealth-Tax Versus Ganga Pershad Kedia - [1990] 185 ITR 30 The High Court dismissed the petition under section 27(3) of the Wealth-tax Act, stating that the non-adherence to section 16A did not justify the assessment order being erroneous. The Tribunal found rule 1BB applicable, making the question of non-adherence to section 16A academic. The petition was rejected.
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