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COMMISSIONER OF WEALTH TAX versus SMT. ASHA DIGVIJAYA SINGH


Failure to fully and truly disclose the material facts of reference, which has been disclosed to be the owner of gold jewelery from 1975 to 1986 87, but in the original appraisal, they are priced at the same price as gold. Whether or not the basis set up for re-evaluation is a question of law. Taxes Act, 1957, Articles 17 and 27 (3)

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