https://www.taxtmi.com/caselaws?id=19620 The court held that the Wealth-tax Officer lacked jurisdiction to initiate reassessment proceedings based on the Valuation Officer's report after completing assessments. The Tribunal's decision to cancel the assessments made under section 17(1)(b) was upheld in favor of the assessee and against the Revenue. en-us Thu, 09 Dec 1993 00:00:00 +0530 Sat, 07 Nov 2009 14:02:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19620 The court held that the Wealth-tax Officer lacked jurisdiction to initiate reassessment proceedings based on the Valuation Officer's report after completing assessments. The Tribunal's decision to cancel the assessments made under section 17(1)(b) was upheld in favor of the assessee and against the Revenue. Case-Laws Wealth-tax Thu, 09 Dec 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19620