Re-Assessment under Wealth Tax Act without supplying reason for same is invalid

Ms. Megha Garg Vs The DCWT (ITAT Delhi)

The assessee filed the return of wealth tax and made a request to the A.O. to supply copy of the reasons recorded for reopening of the assessment under section 17 of the Wealth Tax Act vide letter dated 19th February, 2014, copy of which is filed at page-20 of the paper book. Similarly, assessee in the written submissions before the Ld. CIT(A) raised the same point that copy of the reasons for reopening of the assessment under Wealth Tax have not been supplied to the assessee within the period of limitation. Therefore, the is

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