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1995 (2) TMI 62 - HC - Wealth-taxExtract: .......le the Wealth-tax Officer to commence reassessment proceedings. Accordingly, we dispose of the reference by answering the question against the assessee and in favour of the Revenue. Communicate a copy of this judgment under the seal of this court and the signature of the Registrar to the Income-tax Appellate Tribunal, Cochin Bench, for information.
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