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2004 (7) TMI 650 - MADHYA PRADESH HIGH COURTExtract: ....... authorities accepted the valuation of the assessee so far as the property in question is concerned, the said reasoning cannot be regarded as entirely illegal or illogical, or without jurisdiction. 7. The issue thus does not involve any question of law, much less substantial question of law. The appeal, thus fails and is hereby dismissed in limine.
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