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1993 (3) TMI 63 - HC - Wealth-taxExtract: .......the Karnataka High Court in K.M. Ramdas Prabhu v. WTO (First) 1987 166 ITR 706, we are of the view that the Income tax Appellate Tribunal was justified in upholding the order of the Appellate Assistant Commissioner quashing the reassessment proceedings under section 17(1)(b) of the Wealth-tax Act, 1957, for the assessment years under consideration.
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