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    <title>1986 (1) TMI 167 - ITAT DELHI-B</title>
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    <description>The Tribunal upheld the impugned orders for the assessment years 1979-80 and 1980-81 under the Wealth Tax Act, 1957, finding them to be in accordance with the law. The Tribunal dismissed the contentions raised by the assessee regarding erroneous assessments, lack of opportunity to be heard at the CIT level, absence of material for CIT&#039;s jurisdiction, and the impugned orders being beyond the limitation period. The appeals filed by the assessee were deemed unsuccessful, emphasizing the importance of proper assessments to safeguard the Revenue&#039;s interests.</description>
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      <title>1986 (1) TMI 167 - ITAT DELHI-B</title>
      <link>https://www.taxtmi.com/caselaws?id=63677</link>
      <description>The Tribunal upheld the impugned orders for the assessment years 1979-80 and 1980-81 under the Wealth Tax Act, 1957, finding them to be in accordance with the law. The Tribunal dismissed the contentions raised by the assessee regarding erroneous assessments, lack of opportunity to be heard at the CIT level, absence of material for CIT&#039;s jurisdiction, and the impugned orders being beyond the limitation period. The appeals filed by the assessee were deemed unsuccessful, emphasizing the importance of proper assessments to safeguard the Revenue&#039;s interests.</description>
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      <pubDate>Wed, 15 Jan 1986 00:00:00 +0530</pubDate>
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