https://www.taxtmi.com/caselaws?id=69704 The case involved a dispute over the mandatory nature of providing the valuation officer with an opportunity to be heard under section 23(3A) of the Wealth Tax Act. The Judicial Member deemed this provision mandatory, emphasizing the importance of the valuation officer's input for a fair assessment process. The Accountant Member argued that compliance should be evaluated case by case, suggesting the valuation officer's report should suffice without a hearing. The Third Member sided with the Judicial Member, affirming that non-compliance renders orders invalid and necessitates sending the matter back for proper adherence to section 23(3A). en-us Thu, 29 Jun 1978 00:00:00 +0530 Mon, 11 Apr 2011 16:33:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69704 The case involved a dispute over the mandatory nature of providing the valuation officer with an opportunity to be heard under section 23(3A) of the Wealth Tax Act. The Judicial Member deemed this provision mandatory, emphasizing the importance of the valuation officer's input for a fair assessment process. The Accountant Member argued that compliance should be evaluated case by case, suggesting the valuation officer's report should suffice without a hearing. The Third Member sided with the Judicial Member, affirming that non-compliance renders orders invalid and necessitates sending the matter back for proper adherence to section 23(3A). Case-Laws Income Tax Thu, 29 Jun 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69704