2011 (9) TMI 673

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....1. All these appeals are preferred by the Revenue challenging the order passed by the Tribunal, which held that the orders of assessment passed after reopening the same, is void ab initio, as no notice under Section 16(2) of the Wealth Tax Act, 1957 (hereinafter referred to as 'the Act' for short) was issued before passing the assessment orders. 2. As common questions of law are involved in all....

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....s the impugned order on 29.12.2006. The said order was challenged before the Appellate Commissioner, on the ground that notice under Section 16(2) of the Act was not issued, before passing an order of assessment which is mandatory. As the said mandatory provision of law is violated, which amounts to violation of principles of natural justice, the order passed by the authority is void ab initio. Ho....

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....uance of a notice issued under Section 17 of the Act, the authorities have issued a notice under section 16(4) calling upon the assessee to produce or cause to be produced the accounts, records and documents specified in the said notice which satisfies the required law. 5. The assessee instead of producing those documents, then filed a return under Section 16(4)(i) of the Act. The Assessing Aut....