MUHAMMADI SHOE MARKET THROUGH BILAL AHMED MIR versus SPECIAL OFFICER OF INCOME TAX/WEALTH TAX
Based on Section 14 (2) and 17 Wealth Tax Rules, 1963, R8 (3) building annual annual letting value (GALV), the assessment of a tenant building was inspected by Assistant Commissioner Velidity Tribunal. However, it is recorded in the Assessment that the Assessing Officer did not provide any basis or reason for assessing the building at an unreasonable price, but failed to decide on the matter and had to examine the same duty of the Tribunal. Did the appellate authority and the Assessing Officer estimate the cost of the building, citing reasons for the parameters set out in R8 (3) of the Wealth Tax Rules 1963, the High Court remanding the tribunal for its latest decision in accordance with law. Received
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