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1984 (6) TMI 26 - HC - Wealth-taxExtract: .......n that the appeals filed by the assessee before the AAC are maintainable and the provisions of s. 18(2B) of the Act do not oust the assessee s right to file an appeal before the AAC under s. 23 of the Act. We, accordingly, answer the question referred to us in the affirmative, that is, in favour of the assessee and against the Department. No costs.
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