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1984 (1) TMI 37 - HC - Income Tax
Extract:
.......954. The assessee has not exercised the option, nay, he has not even been called upon to do so. There is, therefore, no basis for directing the determination of the value of the tenancy rights as on January 1, 1954. The question is, therefore, answered in the favour of the assessee and against the Revenue with no order as to costs. GOEL J.-I agree.