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1993 (11) TMI 240 - AT - Wealth-taxExtract: .......) cannot be accepted. It may be mentioned that before the CWT (Appeals) the assessee did not place any material. 13. For the reasons stated in the preceding para, we are of the view that the appeal by the assessee is without merit. We confirm the ex parte order of the CWT (Appeals). 14. In the result, both the appeals by the assessee are dismissed.
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