https://www.taxtmi.com/caselaws?id=36556 The Tribunal allowed the executor to raise a new ground challenging liability to wealth-tax, remanding the matter for further examination. The revenue contested this decision, arguing it was erroneous to permit a ground questioning the jurisdiction of the Wealth Tax Officer. However, the Tribunal's jurisdiction extends to assessing the legality of assessment proceedings, justifying consideration of the executor's legal argument. The Tribunal's discretion to allow the new ground was upheld, with the decision deemed lawful. The revenue was directed to cover the reference costs. en-us Tue, 01 Apr 1980 00:00:00 +0530 Tue, 23 Mar 2010 11:41:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36556 The Tribunal allowed the executor to raise a new ground challenging liability to wealth-tax, remanding the matter for further examination. The revenue contested this decision, arguing it was erroneous to permit a ground questioning the jurisdiction of the Wealth Tax Officer. However, the Tribunal's jurisdiction extends to assessing the legality of assessment proceedings, justifying consideration of the executor's legal argument. The Tribunal's discretion to allow the new ground was upheld, with the decision deemed lawful. The revenue was directed to cover the reference costs. Case-Laws Wealth-tax Tue, 01 Apr 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36556