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1984 (1) TMI 74 - ITAT AHMEDABAD-AExtract: ....... In this view of the matter, we set aside the orders of the wealth-tax authorities and restore the case once more to the file of the WTO with a direction to frame assessments afresh in the light of our aforesaid decision and after giving an opportunity of being heard to the assessee in this regard. 14. In the result, the appeals are partly allowed.
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