W.T.AS. NOS.439/LB TO 441/LB OF 2001, DECIDED ON 20TH MAY, 2002. versus W.T.AS. NOS.439/LB TO 441/LB OF 2001, DECIDED ON 20TH MAY, 2002.
Returns to the Wealth Tax Act 1963 Section 17A (2) (b) and 14 Deadline for Completion of Assessment and Re-evaluation Prior Appellate Authority has canceled this review because of section 14 (of the Wealth Tax Act 1963). 2) Notice was taken under 28 2 1997 But the assessment was made on 23 12 1999. According to Section 17A (2) (B) of the Wealth Tax Act, 1963, it should have been before 3 6 1998 that the nullity of section 17A (2) (B) affected the diagnostic order. The review of the Wealth Tax Act, 1963 was from previous years and not from the present year, therefore, the issuance of a notice under section 17 of the Wealth Tax Act, 1963, was a condition which was not fulfilled and the notice under section 14 (2) was only. Was released. The order issued by the first appellate authority in the Wealth Tax Act, 1963 was unimaginable and the appellate tribunal department's appeals were dismissed.
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