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1982 (4) TMI 9 - HC - Wealth-taxExtract: .......on enabling the Department to reopen the case, the finding of the authorities below that the reassessment was incompetent, is quite correct and is affirmed. In the result, the prayer for the issue of mandamus to the Tribunal to refer the questions of law to this court is declined. The respondents shall be entitled to the costs of these proceedings.
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