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    <title>1988 (7) TMI 108 - ITAT GAUHATI</title>
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    <description>The Tribunal dismissed the petition challenging the consideration of papers, including a valuation report, during a wealth-tax assessment appeal, finding that the papers were indeed considered. It noted that ground No. 3 from the memorandum, concerning property valuation, was not addressed during the initial hearing but could be raised later. Emphasizing statutory requirements, the Tribunal directed a reevaluation of the valuation matter by the Appellate Authority, stressing the importance of due process and adherence to legal principles. The Tribunal allowed the petition for statistical purposes, ensuring a comprehensive assessment aligned with the Wealth Tax Act.</description>
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    <pubDate>Fri, 29 Jul 1988 00:00:00 +0530</pubDate>
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      <title>1988 (7) TMI 108 - ITAT GAUHATI</title>
      <link>https://www.taxtmi.com/caselaws?id=65823</link>
      <description>The Tribunal dismissed the petition challenging the consideration of papers, including a valuation report, during a wealth-tax assessment appeal, finding that the papers were indeed considered. It noted that ground No. 3 from the memorandum, concerning property valuation, was not addressed during the initial hearing but could be raised later. Emphasizing statutory requirements, the Tribunal directed a reevaluation of the valuation matter by the Appellate Authority, stressing the importance of due process and adherence to legal principles. The Tribunal allowed the petition for statistical purposes, ensuring a comprehensive assessment aligned with the Wealth Tax Act.</description>
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      <pubDate>Fri, 29 Jul 1988 00:00:00 +0530</pubDate>
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