Assessment u/s 16A of the Wealth tax Act, 1957.

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....cer, if the conditions laid down under sub-clause (1)(a) or (1)(b) are satisfied. In the above referred judgement, the Calcutta High Court has held that a valid reference under section 16A(1) of the Wealth tax Act can be made only in respect of and for the purpose of completing a pending assessment under the Act. The High Court has relied on the judgements of the Rajasthan High Court in the case o....