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COMMISSIONER OF WEALTH TAX versus GOPI CHAND RAWAT


Review of Stock Closure R2B (2) Regulation of Indian Wealth Tax Rules, 1957 Regardless of the regular account recovery, it has not been found that the accounts are regularly maintained by the Assisi Tribunal. There is justification that R 2 B (2) was not applicable. Indian Wealth Tax Act, 1957, Section 27 Indian Wealth Tax Rules, 1957, R2B (2) The question of law does not arise: [CWT v. Moti Chanda Daga (1988) 174 ITR 379 (Raj). Not agreed]

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