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    <description>The High Court of Rajasthan directed the Tribunal to refer questions regarding the necessity of material for a Valuation Officer&#039;s opinion under section 133(6) of the Income-tax Act, 1961. The reference must be made within two months from the date of the order. The reference application under section 256(2) of the Income-tax Act, 1961, is disposed of accordingly.</description>
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