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W.T.A. NO.271/LB OF 2003, DECIDED ON 29TH SEPTEMBER, 2003. versus W.T.A. NO.271/LB OF 2003, DECIDED ON 29TH SEPTEMBER, 2003.


Sections 12 (2) and (12) of the Wealth Tax Act (XV of 1963), Section 2 (10) assess the tax refund of corporate assets. Was finalized instead. The Act, 1991 defines various terms that include: The Deputy Commissioner provides that the Deputy Commissioner provides the same meaning as those contained in the Wealth Tax Act, 1963 - the Wealth Tax Act, 1963 Section 2 (10 ). ) The Wealth Tax Act, 1963 states that a Deputy Commissioner is a person appointed to act as a Deputy Commissioner Wealth Tax, not including the definition of Wealth Tax Officer, Special Officer and Tax Recovery Officer Deputy Commissioner. Means, or even refers to, the jurisdiction of the panel assigned to the Income Tax Panel as it relates to income tax matters. The assessment made by this panel was without jurisdiction.

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