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1973 (9) TMI 8 - HC - Wealth-tax"Whether the order of the Appellate Assistant Commissioner was bad in law for want of opportunity of hearing to the Wealth-tax Officer ?" - Wealth-tax Officer does not have a right of being heard as a matter of course. The absence of opportunity of being heard given to the Wealth-tax Officer would not render the order of the Appellate Assistant Commissioner bad in law
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