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2008 (2) TMI 909 - RAJASTHAN HIGH COURTExtract: ....... of regular assessment, as of routine, to refer the matter to Valuation Officer. Obviously on the very face of language of Section 142A, the recourse is applicable, only in cases referred to in Section 69, 69A, and 69B. In that view of the matter, we do not find any error in the findings of the learned Tribunal. The appeal is, therefore, dismissed.
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