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2011 (9) TMI 493 - HC - Wealth-taxValuation of property - Profit capitalization method or Valuation method (land/building method) - Held That:- When revenue has accepted the decision of the Tribunal in the case of assessee itself for the Assessment Years 1976-77 to 1980-81 then there was no reason to refer the question to this Court. The reason assigned by Tribunal for not referring the question is absolutely justified and legal and no interference in the same is called for. Even otherwise also we are satisfied that question so framed cannot be said to be a question of law.
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