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1989 (1) TMI 174 - ITAT HYDERABAD-AExtract: .......r having jurisdiction in the case does not conform to the mandate of sec. 16A and fatal thereby disentitling the Wealth-tax Officer to take into consideration the valuation report though obtained in the case of other co-owners but by different Wealth-tax Officers. 10. In the result, we do not find any substance in these appeals which are dismissed.
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