https://www.taxtmi.com/caselaws?id=58461 The Tribunal found that the Commissioner lacked jurisdiction to interfere with the original orders of the Wealth Tax Officer after rectification, particularly in a case involving bad debts. As a result, the Commissioner's order directing the revision of assessments by adding the bad debts was deemed void. The Tribunal emphasized the significance of upholding procedural and jurisdictional standards in tax assessments, ultimately allowing the appeals filed by the assessee. en-us Wed, 30 Jun 1982 00:00:00 +0530 Mon, 20 Dec 2010 11:30:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58461 The Tribunal found that the Commissioner lacked jurisdiction to interfere with the original orders of the Wealth Tax Officer after rectification, particularly in a case involving bad debts. As a result, the Commissioner's order directing the revision of assessments by adding the bad debts was deemed void. The Tribunal emphasized the significance of upholding procedural and jurisdictional standards in tax assessments, ultimately allowing the appeals filed by the assessee. Case-Laws Wealth-tax Wed, 30 Jun 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58461