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    <title>1984 (2) TMI 82 - RAJASTHAN High Court</title>
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    <description>The court concluded that the Wealth Tax Officer (WTO) lacked jurisdiction to issue notices under Section 17(1)(a) of the Wealth Tax Act as the assessees had fully disclosed all material facts. Consequently, the notices were quashed, and the WTO was prohibited from taking further action based on them. The writ petitions were granted, and no costs were awarded.</description>
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      <description>The court concluded that the Wealth Tax Officer (WTO) lacked jurisdiction to issue notices under Section 17(1)(a) of the Wealth Tax Act as the assessees had fully disclosed all material facts. Consequently, the notices were quashed, and the WTO was prohibited from taking further action based on them. The writ petitions were granted, and no costs were awarded.</description>
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