https://www.taxtmi.com/caselaws?id=28842 The High Court of Madras set aside wealth-tax assessments for the years 1965-66 to 1974-75 due to procedural shortcomings by Valuation Officers. The court quashed the valuation orders under section 16A, directing fresh valuation proceedings to ensure fair hearings and compliance with statutory procedures. Emphasizing the importance of procedural fairness, the court invalidated assessment orders affected by procedural violations. Section 17A(4) was invoked to remove the limitation bar, allowing for new assessments. No costs were awarded as assessments and valuation orders were quashed. en-us Tue, 15 Dec 1981 00:00:00 +0530 Fri, 26 Feb 2010 12:40:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28842 The High Court of Madras set aside wealth-tax assessments for the years 1965-66 to 1974-75 due to procedural shortcomings by Valuation Officers. The court quashed the valuation orders under section 16A, directing fresh valuation proceedings to ensure fair hearings and compliance with statutory procedures. Emphasizing the importance of procedural fairness, the court invalidated assessment orders affected by procedural violations. Section 17A(4) was invoked to remove the limitation bar, allowing for new assessments. No costs were awarded as assessments and valuation orders were quashed. Case-Laws Wealth-tax Tue, 15 Dec 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28842