1998 (11) TMI 29

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..... ted by the Commissioner in his order by which the Commissioner had set aside the wealth-tax assessment and directed the Wealth-tax Officer to redo the assessment after going into the entire gamut of the valuation of the properties concerned, by what was termed a slight modification, virtually set at naught the Commissioner's order. The directions, so given by the Tribunal, were not called for. Now .....

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..... il 13, 1982. The assessment years in question are later years 1983-84 to 1986-87. The Commissioner has rightly directed the Wealth-tax Officer to redo the assessment for those years without binding him to adopt the report of the Valuation Officer given for the earlier year. The valuation is required to be made as on the valuation date and the report given with regard to the value made for an ear .....

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