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1997 (1) TMI 123 - AT - Wealth-taxExtract: .......e out by the record. Therefore, though there might be prejudice to the interests of the revenue, the assessment cannot be held erroneous on the basis of the observations made either in the notice or in the order passed by the C.W.T. under section 25(2) of the Act. 10. For the above reasons, we set aside the order of the C.W.T. and allow the appeal.
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