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1982 (9) TMI 244 - HC - Wealth-taxExtract: .......Tribunal was justified in holding that the appeal before the AAC was maintainable against the order of the WTO imposing penalty under s. 18 (1)(a) of the WT Act irrespective of the fact that the CWT had dismissed the petition of the assessee under s. 18 (2A) of the Act. In the circumstances of the case, parties are directed to bear their own costs.
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