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1992 (10) TMI 40 - HC - Wealth-taxExtract: ....... year. The finding, which has been given with regard to valuation of the property is undisturbed and as such we are of the opinion that the Income-tax Appellate Tribunal was justified in rejecting the application for reference. The reference application under section 27(3) of the Wealth-tax Act, 1957, is accordingly dismissed. No order as to costs.
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