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1981 (4) TMI 116 - AT - Wealth-taxExtract: ......., even then the directions of the AAC to make the assessments afresh after giving a reasonable opportunity of being heard to the assessee is quite proper, in view of the decision in Guduthur Bros. Hence, we have no hesitation in upholding the order of the AAC for all the 12 years under consideration. 17. In the result, the 12 appeals are dismissed.
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