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2011 (5) TMI 1112 - AT - Income TaxExtract: .......t value of the land as on 1-4- 1981. The facts are similar to the assessment year 2002-03. In line with our decision for that year, which we adopt for this year also, the issue is restored to the Assessing Officer with the same directions. 14. Thus both the appeals are partly allowed. Order pronounced in the open court on this 4th day of May, 2011.
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