https://www.taxtmi.com/caselaws?id=397345 Uncertainty over whether the disputed urban land linked to cooperative housing society membership was the same asset referred to in the reopening and assessment records meant the inclusion issue under the Wealth Tax Act could not be finally decided on the existing material. Because the documentary record did not conclusively establish the identity of the asset or the basis for bringing it to wealth tax, the matter was remanded to the Wealth-tax Officer for fresh examination. The merits were left open and no final adjudication was made, with only a statistical allowance recorded. en-us Mon, 01 Jun 2020 00:00:00 +0530 Mon, 17 Aug 2020 07:39:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397345 Uncertainty over whether the disputed urban land linked to cooperative housing society membership was the same asset referred to in the reopening and assessment records meant the inclusion issue under the Wealth Tax Act could not be finally decided on the existing material. Because the documentary record did not conclusively establish the identity of the asset or the basis for bringing it to wealth tax, the matter was remanded to the Wealth-tax Officer for fresh examination. The merits were left open and no final adjudication was made, with only a statistical allowance recorded. Case-Laws Wealth-tax Mon, 01 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397345