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1989 (3) TMI 170 - AT - Wealth-taxExtract: ......., their particulars, their interest in the Trust, were ascertained or mentioned in the assessments. Therefore, in our opinion the assessments against the assessees cannot stand and we hold that the assessment purported to have been completed u/s 21(1) is not valid under law. 8. Therefore, these appeals are allowed and the assessments are cancelled.
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