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1978 (6) TMI 28 - BOMBAY HIGH COURTExtract: .......y item the taxing authority and the Tribunal will have no jurisdiction to consider the question of inclusion or exclusion of Rs. 5 lakhs in the computation of the net wealth at the stage of reassessment. The question referred to us is, therefore, answered in the negative and in favour of the revenue. The assessee shall pay the costs of the revenue.
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