1990 (6) TMI 53

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..... he Wealth-tax Act, 1957, is : "Whether, on the facts and circumstances of the case, the Tribunal was justified in holding that the penalty was levied on a dead person and hence was bad in law ?" Shri Ismail Ibrahim Amliwala had furnished the return of net wealth voluntarily for the assessment years 1965-66 to 1967-68. He died on January 30, 1968. For the assessment year 1968-69, the return of .....

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