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1997 (11) TMI 117 - AT - Wealth-taxExtract: .......se, the learned CWT(A) has grossly erred in not upholding the appellant s challenge to the initiation, vide the assessment order impugned before him, of penalty proceedings under s. 18(1)(c) of the WT Act, 1957. This ground was not pressed at the time of hearing. The same is accordingly dismissed. 22. In the result, the appeals are allowed in part.
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