COMMISSIONER OF WEALTH TAX versus PRITHVI RAJ & CO.
The review of the order by the Assessing Officer by the Industrial Property Assessment Commissioner does not show that the value accepted by the Assessing Officer was discriminatory for the Revenue Commissioner and ordered his value disputed. The Appellate Tribunal has justified the Commissioner's order being wrong. For the reference of the High Court Wealth Tax Act, 1957, Sections 7, 25 (2) and 27 (1), the law is framed
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