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<h1>High Court directs Tribunal to review land valuation, queries Deputy Commissioner's rate.</h1> The High Court directed the Income-tax Appellate Tribunal to reconsider the valuation of land, specifically questioning the correctness of confirming the ... - The High Court of Allahabad directed the Income-tax Appellate Tribunal to refer a question regarding the value of land for their opinion. The question was whether the Tribunal was legally correct in confirming the Deputy Commissioner's order on the rate of Rs. 2.80 per square yard.