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    <title>2003 (10) TMI 271 - ITAT DELHI-B</title>
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    <description>The Tribunal upheld the validity of the reference to the Departmental Valuation Officer (DVO) without affording an opportunity to the assessee, the determination of fair market value under Section 55A, and the adequacy of the opportunity granted to the assessee. The issue of interest under Section 234B was remanded for verification, and the miscellaneous application under Section 254(2) was dismissed for lack of merit.</description>
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      <description>The Tribunal upheld the validity of the reference to the Departmental Valuation Officer (DVO) without affording an opportunity to the assessee, the determination of fair market value under Section 55A, and the adequacy of the opportunity granted to the assessee. The issue of interest under Section 234B was remanded for verification, and the miscellaneous application under Section 254(2) was dismissed for lack of merit.</description>
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