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    <description>The appellate tribunal remitted the issues back to the Assessing Officer for fresh consideration due to discrepancies in the valuation adopted by the assessee and the AO. The tribunal stressed the importance of providing the assessee with adequate opportunities to be heard and considered in the valuation process. The CIT(Appeals) upheld the stamp valuation authority&#039;s value for computing capital gains, with the appellate tribunal supporting this decision and allowing the appeal for statistical purposes.</description>
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