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1965 (10) TMI 72 - HC - Wealth-tax
Extract:
.......the merits, that petition is allowed, with directions to the Wealth-tax Officer to comply with section 20 of the Act before making a fresh assessment; and, in view of the decision of the majority in O.P. No. 674 of 1958, that petition also is allowed. In the circumstances of the case, we do not make any order as to costs in either of the petitions.