https://www.taxtmi.com/caselaws?id=393903 Where additions under the Wealth-tax Act depended on whether five properties were taxable assets, the Tribunal found that the assessee's evidence, including claimed gift documents and assertions that some properties lay outside taxable urban limits, had not been properly considered. Because adequate opportunity had not been given to substantiate those explanations, the first appellate order was set aside and the matter was remitted for fresh adjudication in accordance with law after reasonable hearing. en-us Fri, 06 Dec 2019 00:00:00 +0530 Tue, 24 Mar 2020 23:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393903 Where additions under the Wealth-tax Act depended on whether five properties were taxable assets, the Tribunal found that the assessee's evidence, including claimed gift documents and assertions that some properties lay outside taxable urban limits, had not been properly considered. Because adequate opportunity had not been given to substantiate those explanations, the first appellate order was set aside and the matter was remitted for fresh adjudication in accordance with law after reasonable hearing. Case-Laws Wealth-tax Fri, 06 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393903