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1988 (8) TMI 158 - AT - Wealth-taxExtract: .......aw in the context and in the setting in which it has been enacted by the Parliament in 1983. We therefore accept the contentions of the appellant and cancel the orders of the Commissioner of Wealth-tax passed u/s 25(2) of the Wealth-tax Act, 1957 and restore the assessments made by the Wealth-tax Officer. 20. In the result, the appeals are allowed.
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