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1980 (4) TMI 165 - ITAT JAIPURExtract: ......./s K.N. Bhargava and Co. the amount of sale i.e. Rs. 1,65,000 does appear to represent the proper market value and, therefore, there was no justification for the initiation of the acquisition proceedings and for passing the order of acquisition and hence we cancel the order of the learned competent authority. 19. In the result, the appeals succeed.
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