https://www.taxtmi.com/caselaws?id=18808 A tribunal may validly remand a wealth-tax matter for fresh disposal where the appellate authority requires reconsideration in light of relevant decisions and after hearing the assessee, even if no cross-objection or appeal was filed by the assessee. The dispute concerned exemption and valuation of the assessee's interest in firms owning landed property, including valuation under rule 2 of the Wealth-tax Rules, 1957. On these facts, the remand and direction for fresh consideration were held justified, and the issue was answered against the Department. en-us Tue, 03 Jan 1995 00:00:00 +0530 Mon, 02 Nov 2009 11:46:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18808 A tribunal may validly remand a wealth-tax matter for fresh disposal where the appellate authority requires reconsideration in light of relevant decisions and after hearing the assessee, even if no cross-objection or appeal was filed by the assessee. The dispute concerned exemption and valuation of the assessee's interest in firms owning landed property, including valuation under rule 2 of the Wealth-tax Rules, 1957. On these facts, the remand and direction for fresh consideration were held justified, and the issue was answered against the Department. Case-Laws Wealth-tax Tue, 03 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18808