aforesaid assessment years, but subsequently, it was found out by the WTO from the relevant assessment records pertaining to income-tax, that a letter from ... letter dated 25th March, 1965. On the basis of that information the WTO issued notices under Section
return of wealth and Sub-section (2) thereunder specifies that if the WTO is of the opinion that any person is assessable under the said ... said Act, for the assessment year 1976-77 by the WTO, 'B' Ward-VIII, resp. No. 1, claiming those notices to be illegal
March 31, 1968, she filed her return of net wealth before the WTO concerned, being respondent No, 3, She has claimed that in her return ... which the assessee may rely in support of his return ", the WTO, ' G ' Ward, being respondent No. 1, required her to furnish
furnished to the ITO concerned, who is also the WTO concerned, being respondent No. 1, the details of the cost of construction of the building ... deals with assessment and Sub-section (3) thereunder lays down that the WTO, after hearing and considering such evidence as the person may produce
order of assessment was passed on September 29, 1972, by the WTO, Central Circle-1, Calcutta, whereby the family was assessed to wealth ... from which a further appeal has been preferred by the WTO before the Income-tax. Appellate Tribunal.
6. The WTO, "P" Ward, District
alleged to have been made by respondent No. 4, i.e., the WTO, " K " Ward, for determining the fair market value ... assessment year 1963-64, the WTO, District III(4), " E " Ward, Calcutta, accepted the said cost of construction. The petitioner states that immediately
been registered under the Indian Trade Unions Act - XVI, 1926.
2. The WTO initiated wealth-tax proceedings by the issue of notices under section ... view of section 5(1) (i) of the Act. The WTO negatived both the contentions of the assessee by observing that the world individual includes
jewellery under Section 5(i)(viii) of the W.T. Act. The WTO completed the assessment under Section ... petitioner received a notice dated the 26th March, 1974, issued by the WTO, ' P ' Ward, District I(I), Calcutta, under Section
Rajasthan High Court in the case of Saroj Devi v. WTO [1984] 148 ITR 452. That was a case of reopening of the assessment under ... which was based on the certificate of an approved valuer. The WTO accepted the return and completed the assessments for all the said years. Later
case of Rajeshwari Birla v. WTO [1979] 119 ITR 629. In that case, a completed proceeding under the W.T. Act was sought ... Lastly, reliance was placed in the case of Uma Debi Jhawar v. WTO , where M.N. Roy J. held in a proceeding for making assessment
