https://www.taxtmi.com/caselaws?id=66184 The Tribunal condoned the delay in filing appeals and proceeded with the case. It held that the Valuation Officer's report, received after the assessment order, cannot be considered part of the records for assessing the correctness of the order. The appeals were allowed based on the interpretation that materials received after the assessment order date hold no value in determining the order's correctness. en-us Wed, 31 Dec 1986 00:00:00 +0530 Tue, 22 Feb 2011 10:26:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66184 The Tribunal condoned the delay in filing appeals and proceeded with the case. It held that the Valuation Officer's report, received after the assessment order, cannot be considered part of the records for assessing the correctness of the order. The appeals were allowed based on the interpretation that materials received after the assessment order date hold no value in determining the order's correctness. Case-Laws Wealth-tax Wed, 31 Dec 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66184