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1996 (7) TMI 174 - ITAT CALCUTTA-BExtract: .......ng that it is not practicable to apply rule 3. We, therefore, direct the Assessing Officer to adopt the value of the premises no. 155A, A. J. C. Bose Road, Calcutta, at Rs. 2,02,038 which is in consonance with the procedure prescribed under rule 3 of Schedule III of the Wealth-tax Act. 11. In the result, the appeal filed by the assessee is allowed.
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