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M.AS. NOS.391/LB TO 393/LB OF 2003, DECIDED ON 13TH NOVEMBER, 2004 versus M.AS. NOS.391/LB TO 393/LB OF 2003, DECIDED ON 13TH NOVEMBER, 2004


Section 35, 17b and 10 (4) Correction of error Assisi's assertion that the Additional Commissioner of Inspection exercised revision powers under Section 17B of the Wealth Tax Act, 1963, which were not under the Assistant Commissioner Wealth Tax passed. Examining them could not pass such an order without obtaining the transfer of jurisdiction under section 10 (4) of the Additional Commissioner Wealth Tax Act, 1963, in the face of such record jurisdictional assumption. Was not mistaken, under section 10 (4) of the Wealth Tax Act, 1963, the transfer of jurisdiction was able to submit an order in which the revision powers were granted under section 17B of the Wealth Tax Act, 1963, where the inspection was made. The order passed by the appellate tribunal was withdrawn and, consequently, the Wealth Tax Act , Under section 17B of 1963, the assessment orders were approved. The appellate tribunal was canceled by canceled r \ n \ r \ n

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