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1994 (3) TMI 3 - HC - Income TaxExtract: .......rs themselves filed Form No. 37-I. The valuation report submitted by them also does not support their contention that each of the petitioners had individual agree to buy an undivided 1/3rd share in the property from the vendor. For the aforestated reasons, there is no merit in this petition. Accordingly, the writ petition fails and stands rejected.
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