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    <description>The Appellate Tribunal directed a reconsideration of the valuation issues by the Assessing Officer in light of the objections raised by the Assessee. The Tribunal allowed the appeal for statistical purposes, emphasizing the need for a thorough review of the valuation methodology and classification of the property. The judgment highlighted the importance of adhering to proper valuation practices, considering all relevant evidence, and ensuring procedural fairness in tax assessments.</description>
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