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1992 (6) TMI 51 - AT - Wealth-taxExtract: .......accordingly. 14. In view of the discussion made by us above we also hold that the WTO had no jurisdiction, power or authority to issue notices under section 17(1)(b) of the Wealth-tax Act. We, therefore, quash the orders of both the authorities below in so far as it relates to the assessment years 1970-71 to 1973-74 and allow the assessee s appeals
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