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1992 (10) TMI 21 - HC - Wealth-taxExtract: .......had preferred the appeals before the Tribunal and also the reference applications before this court, against a dead person who is not the assessee and such applications cannot, therefore, be countenanced. We, therefore, dismiss T. C. P. Nos. 215 and 216 of 1988, and T. C. M. P. Nos. 891 and 892 of 1992. There will be, however, no order as to costs.
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