1991 (1) TMI 228 - AT - Wealth-tax

Summary

The appeals relate to the valuation of property at No. 38C, Mount Road, Madras. The Tribunal found that hearing the Valuation Officer and the assessee's representative separately violated natural justice principles. The order of the Commissioner (Appeals) was set aside, and the appeals were restored for fresh disposal in accordance with the law. The appeals are treated as allowed for statistical purposes.