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1977 (10) TMI 46 - AT - Wealth-taxExtract: .......lar view has apparently been taken by the AAC, we dismiss these revenue s appeals without going to the factual aspects of the case as done by the AAC. We, however, like to observe that if the proceedings under s. 17(1)(b) were bad, there could be no question of the assessee claiming any relief in such reassessments. 11. Revenue s appeals dismissed.
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