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1979 (4) TMI 62 - ITAT JABALPURExtract: .......alue of the asset. The question whether there was in fact a market and the property could in fact be sold is wholly immaterial. 13. We, therefore, reject the argument advanced by learned counsel and hold that the WTO was right in including the agricultural land valued at Rs. 5,17,221 in the net wealth of the assessee. 14. The appeals are dismissed.
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