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W.T.AS. NOS.4/KB TO 14/KB OF 1.986-87, DECIDED ON 17TH OCTOBER, 1990. versus W.T.AS. NOS.4/KB TO 14/KB OF 1.986-87, DECIDED ON 17TH OCTOBER, 1990.


The option of review by the Commissioner of the provisions of section 25 (1) and (2) of section 25 (2) is governed by section 25 (1) and the limitation period provided in section 25 (1) is included in section 25 (1). Will be attracted to the provisions). The expression without prejudice to the provisions contained in section 25 (2) of section 25 (2) of section 25 (2) of section 25 (2) is merely an example and Indicates that the Commissioner of Commissioner Wealth Tax may exercise prejudice to any reviewer by exercising its amended jurisdiction but at the same time has to be subject to the provisions contained in section 25 (1). And it has to live up to the limits.

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