https://www.taxtmi.com/caselaws?id=36526 The court held that the Wealth-tax Officer (WTO) lacked jurisdiction to refer property valuation for completed assessment years without reopening assessments under section 17. The references and notices under section 16A for the years 1968-69 to 1974-75 were deemed invalid. However, for the assessment years 1975-76 and 1976-77, where assessments were incomplete, the references were upheld as valid. The Valuation Officer was instructed to proceed lawfully, considering objections raised by the petitioner. The court dismissed the case without costs. en-us Wed, 14 Mar 1979 00:00:00 +0530 Tue, 23 Mar 2010 10:24:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36526 The court held that the Wealth-tax Officer (WTO) lacked jurisdiction to refer property valuation for completed assessment years without reopening assessments under section 17. The references and notices under section 16A for the years 1968-69 to 1974-75 were deemed invalid. However, for the assessment years 1975-76 and 1976-77, where assessments were incomplete, the references were upheld as valid. The Valuation Officer was instructed to proceed lawfully, considering objections raised by the petitioner. The court dismissed the case without costs. Case-Laws Wealth-tax Wed, 14 Mar 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36526