https://www.taxtmi.com/caselaws?id=67755 Section 24(5) of the Wealth-tax Act was treated as mandatory where valuation had been made by the Valuation Officer under section 16A, so the Valuation Officer had to be given an opportunity of hearing before the appeals were disposed of. The Tribunal held that failure to afford that hearing was a mistake of law apparent from the record. The earlier order was therefore recalled, and the appeals with cross objections were restored for fresh hearing after giving the Valuation Officer an opportunity to be heard; the miscellaneous applications were allowed. en-us Tue, 18 Aug 1981 00:00:00 +0530 Mon, 14 Mar 2011 14:38:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67755 Section 24(5) of the Wealth-tax Act was treated as mandatory where valuation had been made by the Valuation Officer under section 16A, so the Valuation Officer had to be given an opportunity of hearing before the appeals were disposed of. The Tribunal held that failure to afford that hearing was a mistake of law apparent from the record. The earlier order was therefore recalled, and the appeals with cross objections were restored for fresh hearing after giving the Valuation Officer an opportunity to be heard; the miscellaneous applications were allowed. Case-Laws Wealth-tax Tue, 18 Aug 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67755