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1982 (3) TMI 135 - ITAT DELHI-BExtract: .......terial to include towards the net wealth of the assessee, the value of the house property atJhinjhana Road, standing in the name of Smt. Lahar Kaur. The value of the said property included towards the net wealth of the assessee for the assessment years 1970-71 to 1972-73 is, accordingly, deleted. 7. In the result, all the three appeals are allowed.
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