https://www.taxtmi.com/caselaws?id=70726 The Tribunal held that the Appellate Authority Commissioner (AAC) was not justified in directing the Wealth Tax Officer (WTO) to allow exemption under section 5(1)(iv) for the Skylark building and in admitting new claims at the appellate stage. The Tribunal reversed the AAC's orders and restored the WTO's original assessments, emphasizing that the WTO was not obligated to provide beneficial treatment in cases involving judicial controversy. The appeals filed by the department were allowed. en-us Wed, 05 Sep 1984 00:00:00 +0530 Mon, 18 Apr 2011 17:54:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70726 The Tribunal held that the Appellate Authority Commissioner (AAC) was not justified in directing the Wealth Tax Officer (WTO) to allow exemption under section 5(1)(iv) for the Skylark building and in admitting new claims at the appellate stage. The Tribunal reversed the AAC's orders and restored the WTO's original assessments, emphasizing that the WTO was not obligated to provide beneficial treatment in cases involving judicial controversy. The appeals filed by the department were allowed. Case-Laws Wealth-tax Wed, 05 Sep 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70726