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Reassessment - addition of alleged urban land - A piece of vacated land cannot be excluded from taxable wealth simply because building has been constructed thereupon subsequently. As for the ‘genuine hardship’ being faced by the assessee, we need not commiserate with the assessee because it is not for us to supply the casus omissus, even if any - Tri

Wealth-tax - Reassessment - addition of alleged urban land - A piece of vacated land cannot be excluded from taxable wea .....

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