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1982 (6) TMI 126 - AT - Wealth-taxExtract: .......se of Brigediar B Lal at p.329. 25. Looking to the aforesaid facts and the decisions referred to above even reference u/s 16a is not valid and is with out jurisdiction. 26. For the reasons discussed above all the reassessment orders or ab initio illegal, void and without jurisdiction and as such annulled. 27. In the result, all the appeals allowed.
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