768/CBDT.

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....sed by the Commissioner of Wealth-tax u/s. 18(2A) with a direction that the application u/s 18(2A) filed by the assessee should be decided afresh. In that case notices u/s 17 of the Wealth-tax Act were issued by the Wealth-tax Officer on 29-11-1971 were served on the assessee on 6-12-1971. The assessee, however, filed the returns of wealth on 2-12-1971 i.e. before the notices were served. The Comm....