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    <title>1991 (5) TMI 106 - ITAT COCHIN</title>
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    <description>The Tribunal set aside the assessment orders for the years 1970-71 to 1973-74, directing the Wealth-tax Officer to include all adult male members in the proceedings. For 1977-78, verification of the return filing date was ordered, stating that if filed post 1-12-1976, the assessment is void. The Tribunal allowed appeals for statistical purposes, stressing adherence to legal procedures post-abolition.</description>
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      <description>The Tribunal set aside the assessment orders for the years 1970-71 to 1973-74, directing the Wealth-tax Officer to include all adult male members in the proceedings. For 1977-78, verification of the return filing date was ordered, stating that if filed post 1-12-1976, the assessment is void. The Tribunal allowed appeals for statistical purposes, stressing adherence to legal procedures post-abolition.</description>
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