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<h1>Section 15C of Wealth Tax Act, 1957, allowed provisional tax assessments but was omitted in 1989; no appeals permitted.</h1> Section 15C of the Wealth Tax Act, 1957, which was omitted in 1989, previously allowed the Assessing Officer to conduct a provisional assessment of tax based on the taxpayer's return and accompanying documents. Payments made for provisional assessments were credited towards regular assessments, with any excess refunded. Provisional assessments did not affect the final determination of tax liabilities during regular assessments, and no appeals were permitted against them. The provisions of sections 31 and 32 applied to provisional assessments as if they were regular assessments, with specific exceptions.