9911796707
TMI Blog1990 (7) TMI 87X X X X Extracts X X X X X X X X Extracts X X X X ..... parties. Matter is ready and, therefore, heard finally. This is a petition for issuance of an appropriate writ, order or direction quashing the notices issued under section 16A(4) of the Wealth-tax Act, 1957, by the Agricultural Valuation Officer, Dehradun, dated November 18, 1989, December 3, 1987, and December 29, 1987. The assessment year concerned herein is 1980-81. The relevant valuation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out the points upon which the report was asked for. Paragraph 7 read as under : "7. Before a reasonable decision could be taken, the points with regard to the following are sent back to the Wealth-tax Officer for redetermination. (1) He should ascertain whether the claim of the family settlement made by the appellants has been decided, and if so, what the shares of each appellant are. (2) T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... family settlement put forward by the assessee. It appears that, after hearing the appeal again, the appellate authority thought it necessary to call for a further report from the Wealth-tax Officer. This order is dated August 13, 1987. Since the existence of this order was denied by the assessee, we called upon learned standing counsel for the Revenue to produce a copy of the same which he did. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent, a copy of which is sent to you. You may call for the original from the appellant and verify the contents. You may please send your report within a month. (Sd.) M. Lal, Commissioner of Income-tax (Appeals), Meerut." We shall proceed on the assumption that the order of remand dated August 13, 1987, is a valid order of remand. The question is what is the scope of the remand. In other w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the same. But inasmuch as the second order of remand dated August 13, 1987, does not pertain to the valuation of the asset, he had no jurisdiction to refer the question of valuation to the Valuation Officer under section 16A. It is thus clear that any notice issued by the Valuation Officer subsequent to November 15, 1986, proposing to value of the aforesaid agricultural assets for the assessment ..... X X X X Extracts X X X X X X X X Extracts X X X X
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