https://www.taxtmi.com/caselaws?id=70412 Section 23(3A) requires the Valuation Officer to be given an opportunity of hearing in a manner consistent with natural justice, which means the Valuation Officer and the assessee's representative must be heard simultaneously so each can meet the other's case. Separate hearings do not satisfy this requirement. On that basis, the Commissioner (Appeals) order was treated as a nullity and the matters were restored for fresh disposal in accordance with law, with the earlier valuation order to be considered. en-us Thu, 10 Jan 1991 00:00:00 +0530 Sat, 16 Apr 2011 10:20:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70412 Section 23(3A) requires the Valuation Officer to be given an opportunity of hearing in a manner consistent with natural justice, which means the Valuation Officer and the assessee's representative must be heard simultaneously so each can meet the other's case. Separate hearings do not satisfy this requirement. On that basis, the Commissioner (Appeals) order was treated as a nullity and the matters were restored for fresh disposal in accordance with law, with the earlier valuation order to be considered. Case-Laws Wealth-tax Thu, 10 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70412