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TMI Blog2018 (9) TMI 1793X X X X Extracts X X X X X X X X Extracts X X X X ..... nt : Shri S. Nethrapal, JCIT, D. R ORDER PER GEORGE MATHAN , JUDICIAL MEMBER WTA Nos.69, 70, 71 & 72/Chny/2018 are appeals filed by Assessee against the separate Orders passed by the Principal Commissioner of Wealth Tax, Central-2, Chennai in Appeal Nos.2744/C-2/2016-17/38, 2744/C-2/2016-17/39, 2744/C-2/2016- 17/40 & 2744/C-2/2016-17/41, all dated 28.03.2018, for the assessment years 2009-10, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. We have considered the submissions of both the sides. In view of the fact that there was no order passed u/s.16(3) of the Act for assessment year 2013-14, the order passed u/s.25(2) by the Principal Commissioner of Wealth Tax, Central-2, Chennai is without jurisdiction, and is liable to be annulled and we do so. 5. In the result, the appeal of the assessee in WTA No.72/Chny/2018 for assessme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act was only a change of opinion, which was not permissible for a revision u/s.25(2) of the Act. 7. In reply, the ld.D.R vehemently supported the order of the Principal Commissioner of Wealth Tax. 8. We have considered the rival submissions. Admittedly the return in Form-BA is a statutory form and in the said Form, provision has been provided for claiming the set off of the debts owed in relatio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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