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1984 (4) TMI 122 - ITAT JAIPURExtract: .......sment. He cannot make an incomplete or provisional assessment order, subject to the action to be taken under s. 147 on the basis of the report of the Govt. Valuer. For the reasons, we uphold the combined order of the AAC. 3. In the result. The appeals of the Revenue are dismissed and the cross-objections not claiming any relief, are also dismissed.
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