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1994 (7) TMI 15 - HC - Wealth-taxExtract: ....... the view that the order-sheet entry made by the Wealth-tax Officer dropping the proceedings without communicating it to the assessee amounts to an order which could be revised by the Commissioner of Wealth-tax under section 25(2) of the Wealth-tax Act, 1957. Consequently, the reference is answered in favour of the Revenue and against the assessee.
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