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1983 (1) TMI 72 - HC - Wealth-taxExtract: ....... expired. It is, therefore, unnecessary to send the case back, as submitted by the learned counsel for the Revenue, for the issuance of a requisite notice. We, therefore, answer the question referred to us in the affirmative, in favour of the assessee and against the Department. The assessee is entitled to costs which we assess at Rs. 200, one set.
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