https://www.taxtmi.com/caselaws?id=25707 Proceedings under section 17 of the Wealth-tax Act and proceedings under section 25(2) were treated as distinct, one for reassessment and the other for rectification. The pendency and stay of the section 25(2) proceedings did not bar initiation of section 17 action, and the Wealth-tax Officer had jurisdiction to issue the notice. The challenge to the notice therefore failed, and mandamus was refused. en-us Wed, 15 Oct 1986 00:00:00 +0530 Sat, 30 Jan 2010 12:51:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25707 Proceedings under section 17 of the Wealth-tax Act and proceedings under section 25(2) were treated as distinct, one for reassessment and the other for rectification. The pendency and stay of the section 25(2) proceedings did not bar initiation of section 17 action, and the Wealth-tax Officer had jurisdiction to issue the notice. The challenge to the notice therefore failed, and mandamus was refused. Case-Laws Wealth-tax Wed, 15 Oct 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25707