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    <title>1981 (11) TMI 44 - DELHI High Court</title>
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    <description>The court dismissed the writ petition, upholding the actions of the Wealth-tax Officer (WTO) and the Commissioner of Wealth-tax. It found that the procedural requirements under Sections 16 and 16A were met, providing the assessee with sufficient opportunities to present evidence. The court determined that the WTO had adequate material to support the reference to the Valuation Officer, justifying the valuation proceedings. Consequently, the writ petition was dismissed, costs were awarded, and the interim stay on valuation and assessment proceedings was lifted.</description>
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    <pubDate>Wed, 25 Nov 1981 00:00:00 +0530</pubDate>
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      <title>1981 (11) TMI 44 - DELHI High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=29499</link>
      <description>The court dismissed the writ petition, upholding the actions of the Wealth-tax Officer (WTO) and the Commissioner of Wealth-tax. It found that the procedural requirements under Sections 16 and 16A were met, providing the assessee with sufficient opportunities to present evidence. The court determined that the WTO had adequate material to support the reference to the Valuation Officer, justifying the valuation proceedings. Consequently, the writ petition was dismissed, costs were awarded, and the interim stay on valuation and assessment proceedings was lifted.</description>
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      <pubDate>Wed, 25 Nov 1981 00:00:00 +0530</pubDate>
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