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1996 (11) TMI 56 - HC - Wealth-taxExtract: .......riod of four years. There was no question of merger because no issue of assessment was decided by the Commissioner of Wealth-tax (Appeals), he only confined himself to the valuation of goodwill. Hence, the Tribunal has rightly held that the assessment is barred by time. We answer both the questions against the Revenue and in favour of the assessee.
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