https://www.taxtmi.com/caselaws?id=60492 The Tribunal dismissed all appeals, upholding the original assessments for the years in question. It ruled that the report of the valuation officer was non est in law, and the reassessments lacked jurisdiction as all material facts were disclosed during the original assessments, making any subsequent reassessment a mere change of opinion without legal basis. The Tribunal emphasized that the department cannot benefit from referring the matter to the valuation officer after completion of assessments, maintaining the integrity of the original assessments. en-us Thu, 31 Aug 1995 00:00:00 +0530 Wed, 05 Jan 2011 15:47:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60492 The Tribunal dismissed all appeals, upholding the original assessments for the years in question. It ruled that the report of the valuation officer was non est in law, and the reassessments lacked jurisdiction as all material facts were disclosed during the original assessments, making any subsequent reassessment a mere change of opinion without legal basis. The Tribunal emphasized that the department cannot benefit from referring the matter to the valuation officer after completion of assessments, maintaining the integrity of the original assessments. Case-Laws Wealth-tax Thu, 31 Aug 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60492