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2004 (9) TMI 54 - HC - Wealth-tax"1. Whether Tribunal was legally correct in holding that the provisions of section 17 and not the provisions of section 35 of the Wealth-tax Act, 1957 were applicable to the case? 2. Whether Tribunal was legally correct in holding that the assets other than jewellery could be revalued in the course of the respondent assessee assessment proceedings under section 17 of the Wealth-tax Act, 1957?" - We answer both the questions of law in the affirmative, i.e., in favour of the Revenue and against the assessee.
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