https://www.taxtmi.com/caselaws?id=58736 The Tribunal held that the CWT lacked jurisdiction to issue a notice under s. 25(2) of the WT Act as the alleged error did not exist in the assessment at the time of the notice. Subsequent orders by the CWT canceling the WTO's orders were deemed ineffective in retroactively granting jurisdiction. The AAC's dismissal of appeals against the WTO's orders was considered irrelevant as the CWT had already canceled them. The CWT's order was declared invalid, and the appeals were allowed in favor of the assessee. en-us Mon, 05 Jul 1982 00:00:00 +0530 Tue, 21 Dec 2010 17:31:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58736 The Tribunal held that the CWT lacked jurisdiction to issue a notice under s. 25(2) of the WT Act as the alleged error did not exist in the assessment at the time of the notice. Subsequent orders by the CWT canceling the WTO's orders were deemed ineffective in retroactively granting jurisdiction. The AAC's dismissal of appeals against the WTO's orders was considered irrelevant as the CWT had already canceled them. The CWT's order was declared invalid, and the appeals were allowed in favor of the assessee. Case-Laws Wealth-tax Mon, 05 Jul 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58736