841/CBDT.

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....Court held that the Wealth-tax Officer had no right to be heard by the Appellate Assistant Commissioner, as a matter of course, and the want of opportunity of hearing did not render the order of the Appellate Assistant Commissioner bad in law. One of the reasons given in the order is that while section 250(1) of the Income-tax Act 1961, specifically lays down that a notice of hearing has to be giv....

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....th-tax Officers furnish a report to the Appellate Asst. Commissioner in Form No. I.T.N.S. 51, they may in cases where they desire to be heard, make a request in this behalf, so that, while fixing the appeal for hearing, the Appellate Asst. Commissioner may give notice to the Wealth-tax Officer as well. 4. In view of the position that the provisions in section 22(3) of the Gift-tax Act, 1958 and s....