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1983 (12) TMI 20 - HC - Income TaxExtract: ....... net wealth chargeable to tax had escaped assessment and, therefore, he was justified in invoking s. 17. The decision in that case clearly applies to the facts of this case. In the light of the above discussion, we answer the question in the affirmative and against the assessee. The assessee will pay the costs of the Revenue. Counsel s fee Rs. 500.
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