1982 (6) TMI 121

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....of by this combined order for the sake of convenience. 2. The appellants in the present appeals are co-owners of an immovable property alongwith several others. The WTO had got the aforesaid immovable property valued by a Deptl. Valuer in the course of assessment proceedings for the asst. yrs. 1975-76 and 1976-77 and adopted the valuation in each assessee's case including the assessee with resp....

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.... no other alternative but to set aside the orders of the ld. AAC in the case of Smt. Durgi Devi in respect of both the assessment years namely, 1975-76 and 1976-77. Accordingly we do so. 4. In the case of Smt. Rama Devi, the assessment year involved is 1974-75. The ld. AAC has adopted the valuation of the property in her case also on the basis of his order in Appeal Nos. 36 & 37/CWT/77-78 for t....

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.... question in the cases of all other co-owners of the said property, including Smt. Durgi Devi, and that, therefore, there was no justification in the circumstances for the WTO and the ld. AAC to have taken a different course in the appellant's case only. He draws our attention to the decision of the Hon'ble Punjab and Haryana High Court in the case of Sri Jaswant Rai vs. CWT reported in (1977) 107....

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....el in rejoinder submits that so long as the reassessments are not completed, the original assessment orders made by the WTO stood and they could be cited in evidence in support of the assessee's case. 8. In our opinion, the contention of the ld. counsel for the assessee has no merit. The assessments in question which he wishes to cite in evidences in the present appeals, have admittedly been fo....