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WILLIAM DE NORONHA versus ASSISTANT COMMISSIONER OF INCOME-TAX


Reference to property by Section 16A of the Income Tax Act and Section 55A of the Income Tax Act by the Assessing Officer of the property against the firm in which the valuation officer is a partner under section 148 of the Assistive Income Tax Act The action is not valid in respect of the legal impairment of the Indian Wealth Tax Act, 1957, Section 16 of the Indian Income Tax Act, 1961, Section 55A

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