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AHMAD FAREED, H.L.KARWA
Shantilal R. Lunkad – Appellant
Versus
Assistant Commissioner of Wealth-tax – Respondent
Ahmad Fareed, A.M. - This appeal by the assessee is directed against the order of the CWT(A)-III, Pune dt. 23rd Dec., 1997 for assessment year 1992-93.
2. The grounds raised by the assessee in this appeal are as under :
"1. On the facts and circumstances prevailing in the case and as per provisions of law, it be held that the order passed by the AO in violation of rules of natural justice is not tenable in law. The order so passed be cancelled.
2. Without prejudice to ground No. 1, on facts and circumstances prevailing in the case and as per provisions of law, it be held that order passed by the AO under the designation of Asstt. CIT (Inv.) Cir. 3(2), Pune, is an order passed without resuming jurisdiction under the relevant provisions of the Act and the order so passed is ab initio void. The order pased by the AO be held as null and void.
3. Without prejudice to ground Nos. 1 and 2, on facts and circumstances prevailing in the case and as per provisions of law, it be held that the value of share considered by the appellant at Rs. 194.85 is the proper value and is in accordance with the provisions of law. The value adopted by the AO at Rs. 209.33 is arguable and disputed and as su
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