WT- Mere letting of office premises cannot put them in the category of commercial establishment or complex

ORDER Vijay Pal Rao, Judicial Member This appeal by the assessee is directed against the order dated 27.7.2011 of the CWT(A) for the AY 2006-07. 2. The assessee has raised the following grounds in this appeal: I. First Ground of Appeal: 1. The Commissioner of Wealth Tax (A) has erred in confirming validity of the issuance of notice u/s 17 of the Wealth Tax Act. 2. He failed to appreciate that the notice u/s 17 and assessment order passed u/s 16(3) was illegal and without jurisdiction. 3. The appellant prays that the assessment order passed u/s 16(3) read with section 17 be tr...