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    <title>Assessee&#039;s Land Near Municipality Limits Escapes Wealth Tax Assessment; AO Concludes Non-Compliance with Filing Obligations.</title>
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    <description>Since the land in three villages belonging to the assessee fell within the prescribed distance of the municipal limits and no wealth tax return had been filed by the assessee, the AO was justified in coming to the conclusion that wealth belonging to the assessee had escaped assessment. - AT</description>
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      <title>Assessee&#039;s Land Near Municipality Limits Escapes Wealth Tax Assessment; AO Concludes Non-Compliance with Filing Obligations.</title>
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      <description>Since the land in three villages belonging to the assessee fell within the prescribed distance of the municipal limits and no wealth tax return had been filed by the assessee, the AO was justified in coming to the conclusion that wealth belonging to the assessee had escaped assessment. - AT</description>
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