https://www.taxtmi.com/caselaws?id=21514 The High Court of Calcutta ruled in a case involving a reference under section 27(1) of the Wealth-tax Act, 1957, for assessment years 1972-73 to 1975-76. The issue was the validity of reassessments made by the Wealth-tax Officer without complying with the Commissioner of Wealth-tax's directions. The Court held that failure to follow specific directions could render the assessment improper, emphasizing the importance of compliance with superior authority's directions in assessment proceedings. The reassessments were deemed improper due to the violation of the principle of natural justice, requiring a fresh assessment to ensure fairness to the assessee. en-us Mon, 04 Feb 1991 00:00:00 +0530 Wed, 25 Nov 2009 10:58:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21514 The High Court of Calcutta ruled in a case involving a reference under section 27(1) of the Wealth-tax Act, 1957, for assessment years 1972-73 to 1975-76. The issue was the validity of reassessments made by the Wealth-tax Officer without complying with the Commissioner of Wealth-tax's directions. The Court held that failure to follow specific directions could render the assessment improper, emphasizing the importance of compliance with superior authority's directions in assessment proceedings. The reassessments were deemed improper due to the violation of the principle of natural justice, requiring a fresh assessment to ensure fairness to the assessee. Case-Laws Wealth-tax Mon, 04 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21514