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1980 (7) TMI 147 - ITAT JAIPURExtract: .......s report, has been accepted by the CIT(A) as such. So, the CIT(A) will record a clear finding on the valuation of the building after giving due opportunity of being heard to the Valuation Officer. 7. In the result, the appeal of the assessee is party allowed and the appeal of the Revenue is to be treated to be allowed only for statistical purposes.
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