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The appeal was filed against the CWT's order under the Wealth-tax Act for the assessment year 1977-78. The Commissioner revised the wealth-tax assessment order, but the Tribunal found the order erroneous and prejudicial to revenue. The Tribunal vacated the CWT's order, and the appeal was allowed. (Case: Appellate Tribunal ITAT AMRITSAR, Citation: 1983 (2) TMI 66 - ITAT AMRITSAR)
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