https://www.taxtmi.com/caselaws?id=67992 The Tribunal emphasized the importance of limiting the assessment to the direction provided by the CWT and not allowing fresh issues to be raised post original assessment. It stressed that the CWT(A) should decide whether the WTO should limit himself to the CWT's directions, preventing consideration of additional issues not directed by the CWT. The CWT(A)'s order was set aside on all issues except the consideration of exemption under s. 5(1)(iii) due to delays. The Tribunal clarified that the setting aside of orders by the CWT under s. 25(1) was limited to the exemption under s. 5(1)(iii), directing the WTO to verify any fresh claims beyond the CWT's direction. en-us Fri, 25 Mar 1988 00:00:00 +0530 Wed, 16 Mar 2011 12:21:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67992 The Tribunal emphasized the importance of limiting the assessment to the direction provided by the CWT and not allowing fresh issues to be raised post original assessment. It stressed that the CWT(A) should decide whether the WTO should limit himself to the CWT's directions, preventing consideration of additional issues not directed by the CWT. The CWT(A)'s order was set aside on all issues except the consideration of exemption under s. 5(1)(iii) due to delays. The Tribunal clarified that the setting aside of orders by the CWT under s. 25(1) was limited to the exemption under s. 5(1)(iii), directing the WTO to verify any fresh claims beyond the CWT's direction. Case-Laws Wealth-tax Fri, 25 Mar 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67992