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<h1>Notice not mandatory for Wealth-tax Officer in appeal proceedings under Wealth-tax Act, 1957</h1> <h3>Commissioner of Wealth-Tax, Gujarat II Versus Shrenik Kasturbhai (HUF) (And Other Appeals)</h3> The Supreme Court dismissed the appeal in a case concerning the Wealth-tax Act, 1957. It was held that providing notice of hearing to the Wealth-tax ... Contention that it was obligatory for the Appellate Assistant Commissioner of Wealth-tax to have given notice of hearing to the Wealth-tax Officer cannot prevail. The Wealth-tax Act, 1957, does not contain any provision like clause (c) of section 250(2) of the Income-tax Act, 1961 The Supreme Court dismissed the appeal in a case involving Wealth-tax Act, 1957. The court held that notice of hearing to the Wealth-tax Officer was not obligatory as there is no provision for it in the Act. The Wealth-tax Officer can still appear at the hearing if desired. The High Court's conclusion was agreed with, and no opinion was given on its reasons. No costs were awarded.