https://www.taxtmi.com/caselaws?id=57358 The Tribunal upheld the validity of the fresh assessment order dated 4-10-1979, emphasizing that the annulment of the original assessment was due to a technicality and did not preclude the Wealth-tax Officer (WTO) from re-doing the assessment. The WTO had the authority to rectify procedural defects and continue the proceedings from the stage where the error occurred. The Tribunal set aside the annulment by the Appellate Authority and remitted the case for consideration of other grounds raised in the appeal. en-us Mon, 27 Sep 1982 00:00:00 +0530 Thu, 09 Dec 2010 17:29:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57358 The Tribunal upheld the validity of the fresh assessment order dated 4-10-1979, emphasizing that the annulment of the original assessment was due to a technicality and did not preclude the Wealth-tax Officer (WTO) from re-doing the assessment. The WTO had the authority to rectify procedural defects and continue the proceedings from the stage where the error occurred. The Tribunal set aside the annulment by the Appellate Authority and remitted the case for consideration of other grounds raised in the appeal. Case-Laws Income Tax Mon, 27 Sep 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57358