https://www.taxtmi.com/caselaws?id=12106 The High Court set aside the Income Tax Appellate Tribunal's order regarding the valuation of properties for wealth tax assessment years 1991-92 and 1992-93. The Court criticized the Tribunal for not considering the issue of property's inclusion in the assessee's net wealth, directing the Assessing Officer to address this matter. The Court emphasized the importance of addressing substantive issues raised in appeals and avoiding overly technical approaches. The judgment allowed the assessee to raise the issue of property's inclusion in her net wealth before the Assessing Officer, aiming to expedite resolution and minimize further litigation. en-us Wed, 03 Dec 2003 00:00:00 +0530 Wed, 17 Feb 2010 17:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12106 The High Court set aside the Income Tax Appellate Tribunal's order regarding the valuation of properties for wealth tax assessment years 1991-92 and 1992-93. The Court criticized the Tribunal for not considering the issue of property's inclusion in the assessee's net wealth, directing the Assessing Officer to address this matter. The Court emphasized the importance of addressing substantive issues raised in appeals and avoiding overly technical approaches. The judgment allowed the assessee to raise the issue of property's inclusion in her net wealth before the Assessing Officer, aiming to expedite resolution and minimize further litigation. Case-Laws Wealth-tax Wed, 03 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12106