https://www.taxtmi.com/caselaws?id=413106 The ITAT allowed the assessee's appeal, holding the jurisdictional challenge to the notice under the BMA as valid. The ITAT emphasized the need for the CIT(A) to consider the ITAT's findings in wealth tax proceedings and comply with principles of natural justice. The ITAT also highlighted the inapplicability of Form A declarations for tax purposes and the premature issuance of the notice under the BMA. en-us Fri, 03 Sep 2021 00:00:00 +0530 Thu, 30 Sep 2021 11:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413106 The ITAT allowed the assessee's appeal, holding the jurisdictional challenge to the notice under the BMA as valid. The ITAT emphasized the need for the CIT(A) to consider the ITAT's findings in wealth tax proceedings and comply with principles of natural justice. The ITAT also highlighted the inapplicability of Form A declarations for tax purposes and the premature issuance of the notice under the BMA. Case-Laws Income Tax Fri, 03 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413106