https://www.taxtmi.com/caselaws?id=19262 The court held that the reference to the Valuation Officer under Section 16A in reassessment proceedings under Section 17 of the Wealth-tax Act, 1957, was impermissible, declaring the references and consequential notices invalid and illegal. However, the court upheld the validity of the notices issued under Section 17, allowing the Assessing Officer to proceed with the reassessment. The court ordered the refund of security costs to the petitioner. en-us Tue, 27 Sep 1994 00:00:00 +0530 Thu, 05 Nov 2009 10:53:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19262 The court held that the reference to the Valuation Officer under Section 16A in reassessment proceedings under Section 17 of the Wealth-tax Act, 1957, was impermissible, declaring the references and consequential notices invalid and illegal. However, the court upheld the validity of the notices issued under Section 17, allowing the Assessing Officer to proceed with the reassessment. The court ordered the refund of security costs to the petitioner. Case-Laws Wealth-tax Tue, 27 Sep 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19262