2001 (6) TMI 9

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..... BU., K. GNANAPRAKASAM. Keyword(s) : Wealth Tax, Valuation Of Assets, Valuation Of Shares JUDGMENT The judgment of the court was delivered by R. JAYASIMHA BABU J.-The common question' referre .....

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..... the shares and not the subsequent balance-sheets finalised after the valuation date. The assessee is no more. It is, however, unnecessary to issue notice to the legal representatives even though an .....

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