COMMISSIONER OF WEALTH TAX versus S. SIVARATHINA PANDIAN
CVWT Revision Options The record for purposes of the review record means the material available at the time of inspection by the CBWT Wealth Tax Officer, citing the valuation officer completing the assessment under section 16A. The report is then received by the Receiving Valuation Officer. Considering the passing order under section 25 (2) of the Indian Wealth Tax Act, 1957, put aside the assessment of section 25 (2).
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