https://www.taxtmi.com/caselaws?id=14780 The High Court of Delhi, in a judgment delivered by Arijit Pasayat C. J., ruled in favor of the Revenue in a case concerning the jurisdiction of the Wealth-tax Officer to consider the valuation of immovable properties in reassessment proceedings under section 17(1)(a) of the Wealth-tax Act for the assessment years 1966-67 and 1967-68. The Court held that reassessment proceedings are not limited to the initially noticed items but encompass all aspects of income or wealth that were previously unassessed, allowing for a comprehensive review and taxation of such items. en-us Thu, 06 Jul 2000 00:00:00 +0530 Sat, 18 Jul 2009 15:49:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14780 The High Court of Delhi, in a judgment delivered by Arijit Pasayat C. J., ruled in favor of the Revenue in a case concerning the jurisdiction of the Wealth-tax Officer to consider the valuation of immovable properties in reassessment proceedings under section 17(1)(a) of the Wealth-tax Act for the assessment years 1966-67 and 1967-68. The Court held that reassessment proceedings are not limited to the initially noticed items but encompass all aspects of income or wealth that were previously unassessed, allowing for a comprehensive review and taxation of such items. Case-Laws Wealth-tax Thu, 06 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14780