https://www.taxtmi.com/caselaws?id=57978 The Tribunal held that the initiation of action under section 25(2) was invalid due to the lack of preliminary satisfaction by the CWT. The WTO's fresh assessment orders were restricted to specific issues directed by the CWT (Appeals) and could not be revised by the CWT. Furthermore, for certain years, the WTO's orders had merged with the AAC's orders, preventing revision by the CWT. As a result, the Tribunal vacated the CWT's order for all years under consideration and allowed the appeals. en-us Tue, 09 Feb 1988 00:00:00 +0530 Wed, 15 Dec 2010 16:51:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57978 The Tribunal held that the initiation of action under section 25(2) was invalid due to the lack of preliminary satisfaction by the CWT. The WTO's fresh assessment orders were restricted to specific issues directed by the CWT (Appeals) and could not be revised by the CWT. Furthermore, for certain years, the WTO's orders had merged with the AAC's orders, preventing revision by the CWT. As a result, the Tribunal vacated the CWT's order for all years under consideration and allowed the appeals. Case-Laws Wealth-tax Tue, 09 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57978