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1996 (4) TMI 155 - AT - Wealth-taxExtract: .......enue was dismissed by the Supreme Court in the case of D.R. Chawla vs. Ram Das Kila Chand (1983) 141 ITR (St) 47. So the reopening of the assessment even under s. 17(1)(b) (assuming so) cannot be sustained. Accordingly, we uphold the order of the CWT(A) in annulling the assessment order dt.5th Feb., 1993. 10. In the result, the appeal is dismissed.
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