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1984 (12) TMI 32 - HC - Wealth-taxExtract: .......e affirmative. On the facts and circumstances of the case, the Tribunal was justified in holding that the assessment has not been validly reopened and in setting aside the order of the Appellate Assistant Commissioner and cancelling the assessment made under section 17 of the Wealth-tax Act, 1957. The above answer to the reference may be forwarded.
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