9911796707
TMI Blog1984 (7) TMI 49X X X X Extracts X X X X X X X X Extracts X X X X ..... of wealth for the assessment year 1977-78 was filed by the petitioner on November 29, 1977, and the return of wealth for the assessment year 1978-79 was filed on October 24, 1978. For the assessment year 1977-78, assessment order was passed by the WTO on April 28, 1979, and for the assessment year 1978-79, the assessment order was passed on September 19, 1979. In the assessment order dated Sept ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssued to the assessee a notice under s. 25 of the Act and after hearing him made the impugned order under s. 25(2) concluding as follows: "...I therefore, set aside both the assessments with a direction to the Wealth-tax Officer to revise the same taking into account the provisions of section 16A(6) of the Wealth-tax Act and to complete the assessments in conformity with the estimate of the Val ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Constitution, unless exceptional circumstances are made out. Here, no such exceptional circumstances are made out. On this short ground itself, therefore, I am not inclined to interfere. Mr. Pandit contended that the appeal which would now be filed would be barred by limitation. Ex facie that it is so. The period of appeal under s. 26(1) of the Act is sixty days from the date on which t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner acts diligently in filing the appeal. In that behalf, I put the petitioner to terms, viz., he should file the appeal latest by July 31, 1984. As I am upholding the preliminary objection, it is needless to go into merits of the contentions sought to be advanced before this court by Mr. Pandit. It would be open to the assessee to raise in the likely appeal under s. 26 of the Act all such ..... X X X X Extracts X X X X X X X X Extracts X X X X
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