1990 (6) TMI 21

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Full Text of the Document

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....ence at the instance of the Department. The proceedings relate to the assessment of the assessee-trust for the assessment year 1969-70. It was stated by the assessee before the Wealthtax Officer that the beneficiaries had already been assessed in respect of their interest in the trust property. However, the Wealth-tax Officer completed the assessment on the trust properties treating it as an indiv....