1987 (3) TMI 1 - SCH - Wealth-tax

Contention that it was obligatory for the Appellate Assistant Commissioner of Wealth-tax to have given notice of hearing to the Wealth-tax Officer cannot prevail. The Wealth-tax Act, 1957, does not contain any provision like clause (c) of section 250(2) of the Income-tax Act, 1961

Summary

The Supreme Court dismissed the appeal in a case involving Wealth-tax Act, 1957. The court held that notice of hearing to the Wealth-tax Officer was not obligatory as there is no provision for it in the Act. The Wealth-tax Officer can still appear at the hearing if desired. The High Court's conclusion was agreed with, and no opinion was given on its reasons. No costs were awarded.