1991 (2) TMI 33

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..... ed in this case. The assessment years concerned herein are 1969-70,1975-76, 1977-78 and 198-79. The writ petition was occasioned by a notice issued by the Valuation Officer on June 16, 1980, stating that valuation of the property known as "Agrawal Buildings" situated on plots Nos. 4,5, 6 and Survey No. 419 / 1, The Mall, Kanpur, has been referred to him by the Wealth-tax Officer under section 16A( .....

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..... ere a proceeding for assessment or reassessment is pending and not in a case where no such proceedings are pending. An identical contention has been upheld by us in Civil Miscellaneous Writ Petition No. 622 of 1980, V . K. Jain V. WTO [1992] 193 ITR 89 (All) decided on February 6, 1991. Following the said judgment, we allow this writ petition as well. We may state that the basic facts stated above .....

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