763/CBDT.

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..... In the case of Smt. Vidya Bai Vs. Commissioner of Wealth-tax, Mysore, the High Court of Karnataka quashed the order of Commissioner of Wealth-tax Mysore, u/s 18(2A) of Wealth-tax Act, on the ground that the impugned order was not a speaking order. In para 3 of the order, the High Court observed: "It is no doubt true that the power conferred on the Commissioner of Wealth-tax is discretionary in ....