https://www.taxtmi.com/caselaws?id=37107 The court affirmed the Wealth-tax Officer's jurisdiction to reopen and reassess the entire net wealth under Section 17(1)(a) of the Wealth-tax Act, including items post the four-year limitation. The classification of the land as non-agricultural was remitted to the Tribunal for reconsideration based on a recent Supreme Court ruling. The decision favored the revenue, with no order as to costs. en-us Wed, 27 Jun 1979 00:00:00 +0530 Fri, 26 Mar 2010 13:44:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37107 The court affirmed the Wealth-tax Officer's jurisdiction to reopen and reassess the entire net wealth under Section 17(1)(a) of the Wealth-tax Act, including items post the four-year limitation. The classification of the land as non-agricultural was remitted to the Tribunal for reconsideration based on a recent Supreme Court ruling. The decision favored the revenue, with no order as to costs. Case-Laws Wealth-tax Wed, 27 Jun 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37107