https://www.taxtmi.com/caselaws?id=60310 The Tribunal held that the Wealth-tax Officer had no jurisdiction to issue reopening notices under section 17(1)(b) as they were time-barred. Consequently, the reassessments for the years 1970-71 to 1973-74 were quashed, and the valuation dispute regarding the half share in a property was not addressed due to the invalidity of the reopening actions. en-us Thu, 25 Jun 1992 00:00:00 +0530 Tue, 04 Jan 2011 16:15:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60310 The Tribunal held that the Wealth-tax Officer had no jurisdiction to issue reopening notices under section 17(1)(b) as they were time-barred. Consequently, the reassessments for the years 1970-71 to 1973-74 were quashed, and the valuation dispute regarding the half share in a property was not addressed due to the invalidity of the reopening actions. Case-Laws Wealth-tax Thu, 25 Jun 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60310