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1975 (7) TMI 38 - CALCUTTA HIGH COURT
Extract:
.......all material facts necessary for assessment of his net wealth as required under section 14 of the Wealth-tax Act, 1957, attracting operation of section 17(1)(a). As already stated, I concur with my Lords for the reasons stated in the judgment of the learned Chief justice that the rule should be discharged and all interim orders vacated as proposed.