TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Circulars
of of All Circulars
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Supreme Court Petition: Wealth-tax Officers' Right to Be Heard Under Wealth-tax Act 1957 Challenged; Board Seeks Clarification.</h1> The circular addresses a legal interpretation issue concerning the right of a Wealth-tax Officer to be heard by the Appellate Assistant Commissioner. The Gujarat High Court ruled that such a right is not automatic under the Wealth-tax Act, 1957, unlike the Income-tax Act, 1961. The Board disagrees with this decision and has petitioned the Supreme Court. It advises that Wealth-tax Officers should be given a hearing opportunity in quasi-judicial proceedings and similar instructions apply to the Gift-tax and Estate Duty Acts. Officers are instructed to request hearings when submitting reports to the Appellate Assistant Commissioner.
TaxTMI 
TaxTMI 
