https://www.taxtmi.com/caselaws?id=57114 Appellate admission of fresh evidence was held procedurally defective where the material on the source of family property and a partition agreement had not been confronted to the Wealth-tax Officer. The assessment was also found to rest on an incomplete enquiry and on an overly broad assumption that execution of a will automatically made the property absolutely belong to the testator or legatee. The appellate order was vacated, the assessment was set aside, and the matter was remitted for fresh disposal after hearing the assessee and considering the evidence produced. en-us Thu, 03 Jul 1980 00:00:00 +0530 Wed, 08 Dec 2010 15:06:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57114 Appellate admission of fresh evidence was held procedurally defective where the material on the source of family property and a partition agreement had not been confronted to the Wealth-tax Officer. The assessment was also found to rest on an incomplete enquiry and on an overly broad assumption that execution of a will automatically made the property absolutely belong to the testator or legatee. The appellate order was vacated, the assessment was set aside, and the matter was remitted for fresh disposal after hearing the assessee and considering the evidence produced. Case-Laws Wealth-tax Thu, 03 Jul 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57114