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    <title>1992 (4) TMI 82 - ITAT DELHI-D</title>
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    <description>The case involved challenges to the jurisdiction of the Commissioner of Wealth-tax (CWT) under section 25 of the Wealth-tax Act, 1957, the validity of a wealth-tax assessment order, conflicts between income-tax and wealth-tax assessment findings, and the adequacy of the enquiry conducted by the Wealth-tax Officer (WTO). The majority opinion, concurring with Judge V.P. Elhence, held that the CWT&#039;s decision to set aside the assessment was not justified. The wealth-tax assessment by the WTO was upheld, and the appeal was allowed.</description>
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    <pubDate>Wed, 29 Apr 1992 00:00:00 +0530</pubDate>
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      <title>1992 (4) TMI 82 - ITAT DELHI-D</title>
      <link>https://www.taxtmi.com/caselaws?id=64562</link>
      <description>The case involved challenges to the jurisdiction of the Commissioner of Wealth-tax (CWT) under section 25 of the Wealth-tax Act, 1957, the validity of a wealth-tax assessment order, conflicts between income-tax and wealth-tax assessment findings, and the adequacy of the enquiry conducted by the Wealth-tax Officer (WTO). The majority opinion, concurring with Judge V.P. Elhence, held that the CWT&#039;s decision to set aside the assessment was not justified. The wealth-tax assessment by the WTO was upheld, and the appeal was allowed.</description>
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      <pubDate>Wed, 29 Apr 1992 00:00:00 +0530</pubDate>
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