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    <title>1994 (11) TMI 189 - ITAT JAIPUR</title>
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    <description>The Tribunal allowed the appeal for statistical purposes, upholding the ground pertaining to non-adherence to the principles of natural justice and remitting the matter to the file of the learned Commissioner of Wealth Tax for a fresh decision after providing an opportunity of being heard to the assessee. The Tribunal did not express an opinion on the merits of the case regarding the denial of exemption to heirloom jewelry and Samora Bagh Palace under Sections 5(1)(xiv) and 5(1)(iii) of the Wealth Tax Act, 1957.</description>
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      <link>https://www.taxtmi.com/caselaws?id=68140</link>
      <description>The Tribunal allowed the appeal for statistical purposes, upholding the ground pertaining to non-adherence to the principles of natural justice and remitting the matter to the file of the learned Commissioner of Wealth Tax for a fresh decision after providing an opportunity of being heard to the assessee. The Tribunal did not express an opinion on the merits of the case regarding the denial of exemption to heirloom jewelry and Samora Bagh Palace under Sections 5(1)(xiv) and 5(1)(iii) of the Wealth Tax Act, 1957.</description>
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