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1989 (4) TMI 76 - ALLAHABAD HIGH COURTExtract: .......sioner of Income-tax, Meerut, under section 263 of the Income-tax Act, 1961 ? (2) Whether the Tribunal s finding is vitiated in law in doubting the market value of plant and machinery without any material and ignoring the materials on record ? We, accordingly, direct the Tribunal to draw up a statement of the case and submit the same to this court.
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