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1991 (2) TMI 97 - HC - Wealth-taxExtract: .......ealth-tax Officer is statutorily bound by the valuation report submitted by the Valuation Officer under sub-section (5) of section 16A as provided in sub-section (6) thereof The correctness of the valuation report may be challenged in appeal but so far as the Wealth-tax Officer is concerned, he is bound by it. The reference is answered accordingly.
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