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1986 (7) TMI 40 - HC - Wealth-taxExtract: .......evenue audit is not denied. In view of the decision of the Supreme Court, commencement of proceedings on the basis of only an audit report are clearly illegal. The petitioner is entitled to succeed on this count also. Accordingly, the rule is made absolute in terms of prayer (a). In the circumstances of the case, there will be no order as to costs.
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