1991 (2) TMI 33

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....erence to the valuation Officer under sub-section (1) of section 16A of the Wealth-tax Act is challenged in this case. The assessment years concerned herein are 1969-70,1975-76, 1977-78 and 198-79. The writ petition was occasioned by a notice issued by the Valuation Officer on June 16, 1980, stating that valuation of the property known as "Agrawal Buildings" situated on plots Nos. 4,5, 6 and Surve....

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....ant date, viz., June 10, 1980. It is submitted that reference can be made under section 16A(1) only where a proceeding for assessment or reassessment is pending and not in a case where no such proceedings are pending. An identical contention has been upheld by us in Civil Miscellaneous Writ Petition No. 622 of 1980, V . K. Jain V. WTO [1992] 193 ITR 89 (All) decided on February 6, 1991. Following ....