Statutory referral under section 16A limited to valuations made for pending wealth-tax assessments; other references non statutory. A reference under section 16A(1) to a Valuation Officer is statutorily permissible only for the purpose of completing an assessment that is pending; if assessment proceedings are not pending, any reference to the Valuation Cell must be on a non-statutory basis and officers are directed to apply section 16A(1) only for assessment years with pending proceedings.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Statutory referral under section 16A limited to valuations made for pending wealth-tax assessments; other references non statutory.
A reference under section 16A(1) to a Valuation Officer is statutorily permissible only for the purpose of completing an assessment that is pending; if assessment proceedings are not pending, any reference to the Valuation Cell must be on a non-statutory basis and officers are directed to apply section 16A(1) only for assessment years with pending proceedings.
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