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    <description>The Court found that the Commissioner erred in dismissing the petitioner&#039;s application under Section 18-B of the Wealth Tax Act, as the factors outlined in the Act were not considered. The Court allowed the writ petition, set aside the order, and remitted the matter back to the Commissioner for a fresh decision in compliance with the law.</description>
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      <description>The Court found that the Commissioner erred in dismissing the petitioner&#039;s application under Section 18-B of the Wealth Tax Act, as the factors outlined in the Act were not considered. The Court allowed the writ petition, set aside the order, and remitted the matter back to the Commissioner for a fresh decision in compliance with the law.</description>
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