Application for disputed wealth: include contested items, make partial payment and seek appellate review of admissibility.

Section 23A allowed an assessee who, before filing a net-wealth return, faces a question whether certain wealth is includible or a deduction allowable to: include the disputed wealth in the return, not claim the disputed deduction, make a partial tax payment in respect of those items, and apply within a short period to the Deputy Commissioner (Appeals) or Commissioner (Appeals). The appellate authority could inquire or direct the Assessing Officer to inquire and then decide, with appeal filing provisions applying to the application process.

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