TMI Blog2006 (12) TMI 105X X X X Extracts X X X X X X X X Extracts X X X X ..... Briefly stated the facts giving rise to the present reference are that the assessee-opposite party had filed a return of wealth disclosing net wealth of Rs. 1,60,500 on March 5, 1982. The proceedings for assessment were taken by the Wealth-tax Officer, D-Ward, Circle-I, Agra, by issuing notice under sub-section (2) of section 16 of the Act. Pursuant to the notice the respondent-assessee along with Sri S. P. Kapoor attended the proceedings from time to time. After discussion the net wealth was assessed at Rs. 7,03,419 vide order dated February 28, 1983. Feeling aggrieved the assessee-opposite party preferred an appeal before the Appellate Assistant Commissioner of Income-tax, Range-I, Agra. Before the Appellate Commissioner the plea regard ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment. So on the face of it, there is nothing illegal therein. However, we agree with the conclusion of the Commissioner of Wealth-tax, the assessee was not given a reasonable opportunity of being heard. Then the automatic result of this opportunity of being heard would be that the assessee's objection filed in this behalf would have to be considered. As soon as one were to consider that one would certainly come to the conclusion that the Wealth-tax Officer at Agra had improperly assumed jurisdiction in the matter. The proper course for the Commissioner of Wealth-tax in these circumstances was to quash the order of the Wealth-tax Officer and direct him to give an opportunity of being heard to the assessee. Ultimately, the Wealth-tax Officer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esentative and from the perusal of the earlier order it does not appear that any objection regarding the jurisdiction of the Wealth-tax Officer was taken by him. Under section 11 of the Act the provisions of section 124 of the Income-tax Act, 1961, have been applied with certain modification specified therein. The modification is only to the extent of sub-section (3) of section 124 of the Income-tax Act, 1961. Reference to the provisions of the Income-tax Act is to be construed as references to the corresponding provisions of the Wealth-tax Act and sub-section (2) of section 124 shall stand omitted in so far as it relates to the Wealth-tax Officer. Under section 124 of the Income-tax Act, the jurisdiction of the Assessing Officer has been d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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