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2005 (3) TMI 103 - ALLAHABAD HIGH COURTWealth-tax - notice under section 16(2) - Assessee had not provided any details or particulars of the house for which he has claimed exemption under section 5(1)(iv) - In the absence of any effective finding the applicant has not been allowed to claim exemption - held that the authorities have not committed any illegality in not considering the said claim
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