1988 (3) TMI 139

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....27th Sept., 1962 and for which compensation was also awarded making it effective from 27th Sept., 1962. (b) in respect of land and building which was acquired by the Government on 1st March, 1954 and for which compensation was awarded making it effective from 1st March, 1954." At the time of hearing, the learned counsel for the assessee Shri Ranka submitted that the appellate order of the CWT(A) is the order against the order of WTO giving effect to the order of CWT under s. 25(2) wherein the WTO has not only restricted himself to the limited direction of the CWT regarding exemption under s. 5(1)(iii) but he has made the assessment de novo. Assessee has carried the matter before the CWT(A) and raised the issue regarding de novo assessment....

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.... 1986 reads as under: "5. We have considered very carefully the submissions of the learned Departmental Representative and also the various pleas raised by the assessee before us. The common plea raised by the assessee in all these appeals is that the WTO could not have considered the entire assessment afresh but should have limited himself to that portion of which direction of the CWT is available. This particular issue was raised before the CWT(A) but in the entire order there is no discussion about the validity of the assessment which has been done by treating the entire assessment as set aside by the CWT. This is an important issue which needed to be considered by the CWT(A). We are therefore of the opinion that we should remit the mat....

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....effect to the order of the CWT under s. 25(2). The CWT(A) had now decided the issue holding that the direction of the CWT under s. 25(2) was limited to exemption under s. 5(1)(iii). Therefore, any issues considered de novo by the WTO in favour or against the assessee were beyond his jurisdiction and no addition or allowances can be made on the basis of setting aside of the assessment orders under s. 25(2) in these years. By the order of the Tribunal dt. 9th April, 1986, the CWT(A) has taken the view that the WTO cannot make any addition of enhancement of the value of property from the value taken in the original assessment only on the basis of setting aside of the assessment orders under s. 25(2) as the setting aside of the assessment order....