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1991 (12) TMI 14 - HC - Wealth-taxExtract: ....... is not that, by virtue of the matter being referred to him, the Valuation Officer can sit in appeal over such decisions of High Courts. This view has been taken earlier by this court in Aditya Narain Roy v. CWT 1990 183 ITR 175 (Cal). We, therefore, answer the question in the affirmative and in favour of the assessee. SHYAMAL KUMAR SEN J. I agree.
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