https://www.taxtmi.com/caselaws?id=26267 A Tribunal finding that an assessee had not omitted or failed to disclose fully and truly all material facts for wealth-tax assessment was treated as a finding of fact, not a question of law. In proceedings to reopen assessment under section 17(1)(a) of the Wealth-tax Act, 1957, the Court held that the alleged nondisclosure of land said to be non-agricultural did not, on these facts, justify a reference to the High Court. The Court applied the same approach as under the corresponding provision in the Income-tax Act, 1922 and section 27(3) of the Wealth-tax Act, 1957. The Department's reference applications were therefore rejected. en-us Wed, 09 Jul 1986 00:00:00 +0530 Wed, 03 Feb 2010 17:42:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26267 A Tribunal finding that an assessee had not omitted or failed to disclose fully and truly all material facts for wealth-tax assessment was treated as a finding of fact, not a question of law. In proceedings to reopen assessment under section 17(1)(a) of the Wealth-tax Act, 1957, the Court held that the alleged nondisclosure of land said to be non-agricultural did not, on these facts, justify a reference to the High Court. The Court applied the same approach as under the corresponding provision in the Income-tax Act, 1922 and section 27(3) of the Wealth-tax Act, 1957. The Department's reference applications were therefore rejected. Case-Laws Wealth-tax Wed, 09 Jul 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26267