TMI Blog1989 (12) TMI 73X X X X Extracts X X X X X X X X Extracts X X X X ..... ), husband of the present assessee. Raja Y.D. Dubey had disputed the inclusion of these properties in his assessment. The assessments for the said assessment years were set aside by the AAC, in his case, with the direction to the WTO to make enquiries about the ownership of the said properties and frame fresh assessments. While framing fresh assessments, it was held by the WTO that the properties in question belonged to Rani Dayawati Devi. Therefore, the value of these properties was excluded from the wealth of Raja Y.D. Dubey, and with a view to assess the said properties in the hands of Rani Dayawati Devi, action was taken u/s. 17(2) of the Wealth-tax Act, 1957 on the ground that the wealth of Rani Dayawati Devi escaped assessment inasmuc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sions contained in sec. 17(2) of the Wealth-tax Act. 6. As against the above submissions, the learned Departmental Representative has submitted that Rani Dayawati Devi was a member of Raja Y.D. Dubey (HUF) and, as such, she was not a stranger, and in the circumstances she was well aware of the proceedings going on in the case of the HUF. He has also submitted that the present assessments have been completed by taking action u/s. 17(2) of the Wealth-tax Act. According to him, action under the said section is taken only in consequence of or to give effect to any finding or direction contained in an order passed u/ss. 23, 24, 25, 27 or 29. He has further pointed out that no period of limitation has been prescribed in the said provision and, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red to the file of the WTO. After that order, fresh assessment orders were passed. Again the assessee took up the matter in appeals before the AAC. This time, it was claimed by Raja Y.D. Dubey that Hussainabad property, in fact, belongs to Smt. Dayawati Devi and the same had been wrongly included in his wealth. The AAC was of the view that the matter requires proper enquiry and verification. He, therefore, set aside the matter to the WTO for a fresh decision after making proper enquiry. This order of the AAC was passed on 29th March, 1984. In compliance with these directions, the WTO had made enquiries and the assessments were completed on 23rd January, 1986. While framing assessments on 23rd January, 1986, the WTO had held that the five ho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en urged on behalf of the Revenue that the action initiated by the WTO is not barred by time. According to the learned Departmental Representative, the assessments in question had been completed only with a view to give effect to the order of the AAC dated 29th March, 1984 (passed in the case of Raja Y.D. Dubey). 12. We are unable to accept the contention advanced on behalf of the revenue. A copy of the reasons recorded by the WTO for initiating action u/s. 17(2) has been placed on record. The said reasons mention, inter alia,-- "I am satisfied that the wealth of the assessee has escaped assessment as no assessment has been made for the assessment years 1963-64 to 1976-77." A bare reading of the reasons recorded by the WTO for initiat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or to give effect to any finding or direction contained in an order delivered u/ss. 23, 24, 25, 27 or 29. The expression 'finding' connotes a finding necessary for giving relief strictly in respect of the assessment year as also the concerned assessee. It does not cover a determination in respect of an year other than the assessment year under enquiry or the liability of a person, who was not a party to the proceeding. A determination in respect of such different year or person would be outside the jurisdiction of the appellate or revisional authority. We are fortified in this view from the undermentioned decisions : (1) N.K.T. Sivalingam Chettiar v. CIT [1967] 66 ITR 586 (SC). (2) CIT v. Mohd. Shakoor Mohd. Bashir [1973] 89 ITR 57 (SC) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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