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    <title>2011 (2) TMI 48 - ITAT, JODHPUR</title>
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    <description>The Tribunal directed the Assessing Officer to refer the valuation of the Swaroop Sagar property to the Valuation Officer for determining the fair market value and to decide the issue de novo. Regarding the Mumbai property, the Tribunal confirmed the order to adopt the fair market value at Rs. 9,76,000/- as on 01.04.1981, as determined by the registered valuer, dismissing the department&#039;s appeal.</description>
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