TMI Blog2001 (8) TMI 16X X X X Extracts X X X X X X X X Extracts X X X X ..... s of a reference made as a result of the AA's directions, is not binding on the Wealth-tax Officer under section 16A (6) - above question are question of law- reference is called for - - - - - Dated:- 9-8-2001 - Judge(s) : B. N. KIRPAL. and SHIVRAJ V. PATIL. ORDER After hearing learned counsel for the parties, questions of law do arise. We, therefore, allow the appeals and direct the Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A(6) of the Wealth-tax Act? (3) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal is correct in holding that the Commissioner was not correct in concluding that the Wealth-tax Officer was duty bound to accept the Valuation Officer's report so far as the valuation of assets was concerned and by not doing so, the assessments made by the Wealth-tax Office ..... X X X X Extracts X X X X X X X X Extracts X X X X
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