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2002 (4) TMI 13 - HC - Wealth-taxAssessing Officer issued an intimation under section 16(1)(a) accepting the wealth returned (under protest) without adjudicating the issue on the merits - The assessee challenged the said intimation in appeal before the Commissioner (Appeals) - Tribunal was justified in holding that section 23(1A)(a) of the Act provides for a right of appeal, against an intimation issued under section 16(1)(a)(i) of the Act so as to object to the amount of net wealth determined under the Act
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