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2003 (4) TMI 53 - HC - Wealth-taxAppeal to HC - It was argued on behalf of the Department that in this matter the Department has come in appeal before the High Court as the Commissioner of Income-tax (Appeals) has laid down a principle of law while remanding the matter to the Assessing Officer. No such principle has been laid down by the Commissioner of Income-tax (Appeals). The Commissioner of Income-tax (Appeals) has merely directed valuation of the property as per Schedule III to the Wealth-tax Act. In the circumstances no substantial question of law arises in these appeals. Thus Department is not right in contending that it has come in appeal before the High Court as the Commissioner of Income-tax (Appeals) has laid down a principle of law while remanding the matter to the Assessing Officer
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