https://www.taxtmi.com/caselaws?id=58452 The judgment dismissed the assessee's appeals for the assessment years 1970-71 and 1971-72 but allowed the appeal for the assessment year 1972-73 for statistical purposes. The court emphasized that appellate authorities could only scrutinize whether the Wealth Tax Officer properly followed the directions of the superior authority, the Wealth Tax Commissioner. Compliance with the Commissioner's order was crucial, and discrepancies in the Officer's compliance led to the vacating of assessment orders for the year 1972-73, remanding the matter back for proper compliance. en-us Fri, 23 Apr 1982 00:00:00 +0530 Mon, 20 Dec 2010 11:15:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58452 The judgment dismissed the assessee's appeals for the assessment years 1970-71 and 1971-72 but allowed the appeal for the assessment year 1972-73 for statistical purposes. The court emphasized that appellate authorities could only scrutinize whether the Wealth Tax Officer properly followed the directions of the superior authority, the Wealth Tax Commissioner. Compliance with the Commissioner's order was crucial, and discrepancies in the Officer's compliance led to the vacating of assessment orders for the year 1972-73, remanding the matter back for proper compliance. Case-Laws Wealth-tax Fri, 23 Apr 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58452