https://www.taxtmi.com/caselaws?id=69557 The Tribunal upheld the Commissioner (Appeals)'s decision to set aside assessments for years 1973-74 and 1978-79 due to procedural irregularities of not waiting for final valuation reports. The WTO was directed to substitute values with those in the final reports. However, for years 1982-83 and 1983-84, the appeals were dismissed, affirming the WTO's authority to complete assessments even without final reports. The appellate authority retains plenary powers to correct assessments, including incorporating final values post-receipt. Procedural irregularities were deemed curable, not voiding assessments. en-us Fri, 19 Apr 1991 00:00:00 +0530 Thu, 07 Apr 2011 16:01:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69557 The Tribunal upheld the Commissioner (Appeals)'s decision to set aside assessments for years 1973-74 and 1978-79 due to procedural irregularities of not waiting for final valuation reports. The WTO was directed to substitute values with those in the final reports. However, for years 1982-83 and 1983-84, the appeals were dismissed, affirming the WTO's authority to complete assessments even without final reports. The appellate authority retains plenary powers to correct assessments, including incorporating final values post-receipt. Procedural irregularities were deemed curable, not voiding assessments. Case-Laws Wealth-tax Fri, 19 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69557