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BHAGWANDAS JAIN versus DEPUTY COMMISSIONER OF WEALTH TAX


Evaluation Year Evaluation Notice for Final Acquisition Evaluation Year 1979 1979 to 1981 82 was not sought during the Evaluation Notice issued in 1988 but after the Evaluation Report on the date of Evaluation after the completion of its Evaluation. From December 1981 to December valu 1984 valu 1984 Reopening the assessment on the basis of the diagnostic report is not permissible for the review of the Indian Income Tax Act, 1957, Section 1717.

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