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1984 (7) TMI 223 - ITAT MADRAS-DExtract: .......hat if we are to decide the question we would find it necessary to remit the case to the Departmental Authorities for determining the values afresh in the light of rental method i the absence of any better evidence in the shape of instances of comparable sales of properties. 5. In the result, the reassessment is cancelled and the appeal is allowed.
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