https://www.taxtmi.com/caselaws?id=57448 In wealth-tax proceedings, the need for a reference to the Valuation Cell under section 16A is for the Wealth-tax Officer to determine on the basis of the material on record, and an appellate direction to make such a reference was treated as premature. Shares standing in the mother's name were includible in the Hindu undivided family's wealth where they were treated by compromise decree as family property. On succession to a coparcener's interest, the share devolving on Class I female heirs ceases to form part of the Hindu undivided family, but appellate interference cannot place the Revenue in a worse position where only the assessee appeals. en-us Fri, 10 Aug 1990 00:00:00 +0530 Fri, 10 Dec 2010 12:13:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57448 In wealth-tax proceedings, the need for a reference to the Valuation Cell under section 16A is for the Wealth-tax Officer to determine on the basis of the material on record, and an appellate direction to make such a reference was treated as premature. Shares standing in the mother's name were includible in the Hindu undivided family's wealth where they were treated by compromise decree as family property. On succession to a coparcener's interest, the share devolving on Class I female heirs ceases to form part of the Hindu undivided family, but appellate interference cannot place the Revenue in a worse position where only the assessee appeals. Case-Laws Income Tax Fri, 10 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57448