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1980 (9) TMI 55 - HC - Wealth-taxExtract: .......t of this court in Smt. Kamla Vati v. CIT 1978 111 ITR 248 (P and H) which, as a Bench of co-ordinate jurisdiction, we are bound to follow with respect. For the reasons aforementioned, we answer the aforementioned two questions in the affirmative, i.e., in favour of the revenue and against the assessee. No costs. BHOPINDER SINGH DHILLON J.-I agree.
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