1981 (10) TMI 112

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....2. By his appeals, the assessee challenges the order of the AAC (WT). The main grievance of the assessee is that the valuation of various lands sustained by the authorities is excessive and be reduced to a level for that declared by the appellant's valuer. 3. The Department has raised as many as six grounds challenging the order of the AAC (WT). 4. At the time of hearing of the appeals Shri ....

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....n of the additional ground. He relied on CIT vs. Karam Premchand Pvt.Ltd. (1969) 74 ITR 254 (Guj) and (1973) 87 ITR 698 (Mad) Panchura s. Govt. of Madras. There is another objection which the Deptl. Rep. Had mentioned which is as under: "It is not correct to say that the Supreme Court in its judgment in the case of Kalyani vs. Narayanan AIR 1980 SC 1173 has held that when a member of the coparc....

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....which the WTO had no occasion to apply his mind. We hold that the orders of the authorities below should be set aside and they are set aside. The matter is restored to the file of the WTO who will look into the matter from all angles and give a reasonable opportunity to the assessee of being heard and see whether there was total disruption of the family and see whether there is an assessable entit....