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2007] 292 ITR 171 [2008] 166 TAXMAN 253 (ALL.) HIGH COURT OF ALLAHABAD Commissioner of Wealth-tax v. Ravi Malhotra R.K. AGRAWAL AND VIKRAM NATH, JJ. W.T. REFERENCE NO. 18 OF 1987 DECEMBER 11, 2006 Section 11, read with section 16, of the Wealth-tax Act, 1957 - Assessing Officer - Jurisdiction of - Assessment year 1978-79 - Whether where return of wealth was filed by assessee voluntarily; notice under section 16(2) was served; and up till stage of assessment no objection whatsoever was taken by assessee relating to jurisdiction of Wealth-tax Officer concerned, it would be presumed that assessee had acquiesced in jurisdiction of that Wealth-tax Officer and, therefore, he could not be permitted to raise such objection subsequently - Held, yes FACTS The assessee filed his return of wealth. The proceedings for assessment were taken by the Wealth-tax Officer, Agra, by issuing notice under section 16(2). Pursuant to that notice, the assessee attended the proceedings from time to time. The Wealth-tax Officer ultimately assessed the net wealth at a much higher value than disclosed by the assessee. On appeal, the assessee contended that he was an existing assessee at Delhi and the assessing authority at Delhi had the jurisdiction to pass valid order for assessment under section 8 and the Wealth-tax Officer at Agra could not have assumed the jurisdiction without taking recourse to the prescribed procedure under the Act and, therefore, the assessment framed by the Wealth-tax Officer. Agra was a nullity. The Commissioner upheld the objection raised by the assessee and declared the assessment made as null and void. On revenue's appeal, the Tribunal upheld the order of the Commissioner. On reference : HELD In the instant case, the assessee had filed the return voluntarily. He had also appeared before the Wealth-tax Officer along with his representative and from the perusal of the earlier order it did not appear that any objection regarding the jurisdiction of the Wealth-tax Officer was taken by him. Under section 11, the provisions of section 124 of the Income-tax Act, 1961, have been applied with certain modification specified therein. The modification is only to the extent…

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