1990 (8) TMI 103

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....he reference to the District Valuation Officer by the Wealth-tax Officer, C.I. Ward, Bombay, under section 16A of the Wealth-tax Act, 1957, for determination of the value of the property in dispute. The reference was made on January 6, 1981. Notices under section 16A and under section 16A(4) have been issued by the Valuation Officer on January 21, 1981, and February 20, 1981. The proceedings relat....

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....other relevant circumstances, that it is necessary to refer the question of valuation of any assets to the Valuation Officer, then it is permissible for him to do so. Admittedly, the reference in this case was made to the valuer under section 16A only after the assessments were completed. It must, therefore, be held that the reference to the valuer under section 16A in so far as it pertains to the....