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1977 (9) TMI 18 - HC - Wealth-taxExtract: ....... as defined in section 2(c) of the Act and entitle a member sitting singly to dispose of an appeal preferred to the Appellate Tribunal under section 24 of the Act. The question, therefore, is answered in the negative and in favour of the revenue. The matter is remitted to the Appellate Tribunal for disposal afresh. No costs. Advocate s fee Rs. 250.
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