Insertion of new section 23A (Omitted)

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....as read as, "147. Insertion of new section 23A. After section 23 of the Wealth-tax Act. the following section shall be inserted, namely :- "23A Application by the assessee in certain cases. (1) Where before furnishing a return of net wealth under sub-section (1) of section 14 or section 15 or sub-section (4) of section 16 for any assessment year, any question ar....

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....he aforesaid return, to the Deputy Commissioner (Appeals) or, as the case may be, to the Commissioner (Appeals). (3) For the purpose of disposing of an application under sub- section (1), the Deputy Commissioner (Appeals) or, as the case may be, the Commissioner (Appeals) may - (a) conduct such inquiry or call for such books of account, other documents or information which he dee....