1990 (7) TMI 148

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..... order dt. 29th Jan., 1987 directed the WTO to levy additional WT on the lands owned by the appellant and "situated within 8 kilometres from the outer limits of the municipal jurisdiction". The appellant in this appeal has moved two effective grounds and the first of these is reproduced as under: "I. (I) the CIT, Gujarat III, Ahmedabad erred in passing order under s. 25(2) for levy of additional .....

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..... ing the matter back to the file of the Commissioner for passing a de novo order. The submission thereafter was that in the earlier proceedings before the Commissioner and the Tribunal the only points which were involved were the valuation of the land and the exemption under s. 5(1)(iva) consequent to the determination whether the land was agricultural or otherwise. According to the learned counsel .....

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..... para-2 of the show-cause notice dt. 22nd March, 1980 issued in respect of the original proceedings the Commissioner did mention the question of additional WT but hastened to add that the same was thereafter not taken up at any stage and the subsequent order passed by him related to the valuation and the determination of the nature of the land. The learned D.R. on the other hand, strongly supported .....

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..... tisfied that the orders of the assessment for the two years namely, asst. yrs. 1975-76 and 1976-77 are erroneous and prejudicial to the interest of Revenue. I, therefore, set aside the assessments for the two years with a direction to the WTO to make fresh assessments according to law after determining the value of the property as on the valuation date relevant to the asst. yr. 1975-76 and after g .....

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..... ference to the question of additional WT. In this view of the matter we unable to uphold the order passed by the Commissioner under s. 25(2) inasmuch as the revision carried out by him is outside the scope of the proceedings initiated and finalised by this predecessor and which subsequently came up before the Tribunal. The order is quashed. 4. The appeal is allowed
Case laws, Decisions, Judg .....

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