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    <description>Appellate proceedings under the Wealth tax Act should afford the Wealth tax Officer an opportunity to be heard by the Appellate Assistant Commissioner; officers should request such hearings when filing reports in Form I.T.N.S. 51 so appeals can be listed with notice. The same practice applies to appeals under the Gift tax and Estate Duty Acts due to similar statutory provisions.</description>
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      <description>Appellate proceedings under the Wealth tax Act should afford the Wealth tax Officer an opportunity to be heard by the Appellate Assistant Commissioner; officers should request such hearings when filing reports in Form I.T.N.S. 51 so appeals can be listed with notice. The same practice applies to appeals under the Gift tax and Estate Duty Acts due to similar statutory provisions.</description>
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