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1974 (9) TMI 2 - SC - Wealth-taxWaiver of Penalty - returns were filed before notice of reassessment were served - word " issue " in s. 18(2A) is served as the notice cannot be said to be issued unless it was served on him and the assessee who made full disclosure of his wealth - issue of notice u/s 17 was entitled to the benefit of s. 18(2A)
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