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    <title>1977 (8) TMI 85 - ITAT JAIPUR</title>
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    <description>The Tribunal allowed the appeals, holding that the Wealth Tax Officer&#039;s orders were under Section 18(1)(c) and appealable. Penalties imposed were canceled as no grounds for penalty under Section 18(1)(c) were found. The Tribunal emphasized the independent nature of proceedings under Sections 18(1)(c) and 18(2A), supporting the right to appeal the Wealth Tax Officer&#039;s orders.</description>
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      <description>The Tribunal allowed the appeals, holding that the Wealth Tax Officer&#039;s orders were under Section 18(1)(c) and appealable. Penalties imposed were canceled as no grounds for penalty under Section 18(1)(c) were found. The Tribunal emphasized the independent nature of proceedings under Sections 18(1)(c) and 18(2A), supporting the right to appeal the Wealth Tax Officer&#039;s orders.</description>
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