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2001 (8) TMI 6 - SC - Income TaxOrder for pre-emptive purchase by central government - Two valuation reports obtained before the issue of show-cause notice did not indicate any undervaluation - moreover, the instance of property No. A-32 relied upon by the parties was rejected on irrelevant consideration - view taken by the High Court cannot be faulted with at all and the basis indicated in the order of the High Court as summarized is sufficient to set aside the order made by the Appropriate Authority.
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