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    <title>2004 (5) TMI 269 - ITAT PUNE</title>
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    <description>The ITAT dismissed the appeal, upholding the orders of the authorities below. The ITAT found that the order under section 35 was not in violation of natural justice as due notice was provided. Additionally, the order signed by the Assessing Officer under a different designation was deemed valid under section 42C of the Wealth-tax Act. The adoption of the value of equity shares by the Assessing Officer was upheld as justified under the Act and relevant legal provisions.</description>
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      <description>The ITAT dismissed the appeal, upholding the orders of the authorities below. The ITAT found that the order under section 35 was not in violation of natural justice as due notice was provided. Additionally, the order signed by the Assessing Officer under a different designation was deemed valid under section 42C of the Wealth-tax Act. The adoption of the value of equity shares by the Assessing Officer was upheld as justified under the Act and relevant legal provisions.</description>
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