Court Decisions Petitioner returned file for assessment Year 1991-92 and declared gross wealth at Rs. 12,46,250/-. Assessee also mentioned plots in S.C.C.S of value of Rs. 12,25,800/- -- Claim of exemption on ground that F.E.B.C. certificate encahsed for purchasing plots repelled--Taking over plots, by Liquidation Board after execution of sale-dee...