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    <title>AO Rightly Referred Case to Valuation Officer u/s 16A, Finding Rule 3 Impracticable in Wealth Tax Matter.</title>
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    <description>AO was justified in holding that it was not practicable to apply Rule 3 in the instant case and rightly referred the matter to the Valuation Officer u/s 16A of wealth tax act - SC</description>
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      <description>AO was justified in holding that it was not practicable to apply Rule 3 in the instant case and rightly referred the matter to the Valuation Officer u/s 16A of wealth tax act - SC</description>
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