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of <h1>High Court reverses Tribunal decision on Hindu undivided family assessee for assessment years 1971-72, 1972-73. Remanded for further assessment.</h1> The High Court overturned the Tribunal's decision in the case involving Hindu undivided family assessee Hans Raj for assessment years 1971-72 and 1972-73. ... Firm, HUF, Penalty, Wealth Tax The judgment pertains to assessment years 1971-72 and 1972-73 involving Hindu undivided family assessee Hans Raj. The issue revolved around the firm ownership and wealth assessment, resulting in a penalty dispute. The court clarified legal obligations under the Wealth-tax Act, 1957, and referred to relevant case laws. The Tribunal's decision was overturned, and the matter was remanded for further assessment of wealth concealment by the assessee.
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