H.E.H. THE NIZAM\'S JEWELLERY TRUST versus ASSISTANT COMMISSIONER OF WEALTH TAX
Assessment Condition Conditional Reassessment on the basis of believing that the property has escaped the valuation record and with the belief that the Alliance must have escaped the inspection of the property on the basis of which The trustees did not file a return in respect of the pending property, which cannot be re-evaluated. The groundwork was not in accordance with the Indian Wealth Tax Act, 1957, Section 17.
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