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1994 (4) TMI 102 - AT - Wealth-taxExtract: .......period 1st April, 1979 to 31st March, 1989. The Supreme Court in the case of Bharat Hari Singhania has held that r. 1D is mandatory. On the same analogy, we hold that r. 1BB is also mandatory and since the rule was in operation for asst. yrs. 1982-83 to 1984-85, we uphold the order of the learned CWT(A). 7. In the result, the appeals are dismissed.
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