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1982 (3) TMI 152 - AT - Wealth-taxExtract: .......e asst. yr. 1973-74, cannot in any case exceed the value taken for the asst. yr. 1974-75. So by the token of the Tribunal rsquo s order dt. 28th Jan., 1980, we fix up the value of this asset for the asst. yr. 1973-74 at Rs. 7,43,802. 12. In the result, both the appeals of the assessee are partly allowed and the appeals of the revenue are dismissed.
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