https://www.taxtmi.com/caselaws?id=16321 The court ruled in favor of the assessee against the Revenue on all issues. It emphasized the necessity of the Wealth-tax Officer's signature on tax computation sheets for completing assessments within the statutory time limit under section 17A of the Wealth-tax Act, 1957. The court also affirmed the applicability of rule 1BB of the Wealth-tax Rules to pending assessments and rejected the application of section 42C in rectifying assessment completion delays. Compliance with statutory provisions and procedural requirements was underscored, with references disposed of and no costs ordered. en-us Fri, 08 May 1998 00:00:00 +0530 Mon, 07 Sep 2009 10:22:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16321 The court ruled in favor of the assessee against the Revenue on all issues. It emphasized the necessity of the Wealth-tax Officer's signature on tax computation sheets for completing assessments within the statutory time limit under section 17A of the Wealth-tax Act, 1957. The court also affirmed the applicability of rule 1BB of the Wealth-tax Rules to pending assessments and rejected the application of section 42C in rectifying assessment completion delays. Compliance with statutory provisions and procedural requirements was underscored, with references disposed of and no costs ordered. Case-Laws Wealth-tax Fri, 08 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16321