Wealth tax assessment - Period of limitation - Order was passed beyond period of one year as required...

Wealth tax assessment - Period of limitation - Order was passed beyond period of one year as required u/s 17A(2) of the WT Act, and consequently the penalty proceedings initiated u/s 18(1)(c) - Wealth Tax Officer will have to consider this issue as well - The question cannot be answered in favour of the appellant, at this stage, as raised. .....

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