https://www.taxtmi.com/caselaws?id=56612 The Tribunal allowed the revenue's appeal for the assessment year 1978-79 and partly allowed the appeal for the assessment year 1979-80. The rectification order under section 35 by the WTO was upheld, justifying the inclusion of Rs. 4.5 lakhs in the wealth-tax assessment. However, the direction to value immovable properties as per rule 1BB for the assessment year 1979-80 was sustained. en-us Fri, 19 Dec 1986 00:00:00 +0530 Sat, 04 Dec 2010 18:08:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56612 The Tribunal allowed the revenue's appeal for the assessment year 1978-79 and partly allowed the appeal for the assessment year 1979-80. The rectification order under section 35 by the WTO was upheld, justifying the inclusion of Rs. 4.5 lakhs in the wealth-tax assessment. However, the direction to value immovable properties as per rule 1BB for the assessment year 1979-80 was sustained. Case-Laws Income Tax Fri, 19 Dec 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56612