W.T.A. NO.429/LB OF 2003, DECIDED ON 22ND SEPTEMBER, 2003. versus W.T.A. NO.429/LB OF 2003, DECIDED ON 22ND SEPTEMBER, 2003.
Section 16 (5) Assessment Order The Assessment Order was passed without giving the name of a circle, the name of the officer who passed the order and without notice under section 16 (4) and 16 (3) of the Wealth Tax Act 1963 ? The order was not on the default format and the Assessing Officer failed to mention the element when it needed to not pass the order on the prescribed format. The Assigning Officer had passed an order only mentioning mentioning under section 16 (5). Without mentioning the factors at the top that compelled him to approve such a pre-order and assessment, there was no mention of the issuance of any legal notices before the formation of this assessment, even the hand-written order was silent. Which, on the closing paragraph of the order defining the assessment, issued a copy of the order along with the demand notice authorizing and canceling the tax demand as the circumstances were not legally allowed against the appellant / property. was done
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