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    <title>2013 (7) TMI 1107 - ITAT HYDERABAD</title>
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    <description>The Tribunal allowed both the assessee&#039;s and the department&#039;s appeals for statistical purposes, directing the AO to re-examine the Fair Market Value determination by considering the registered valuer&#039;s report, making a reference to the District Valuation Officer, and evaluating comparable properties. The AO must provide a reasonable opportunity for the assessee to be heard.</description>
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      <link>https://www.taxtmi.com/caselaws?id=200757</link>
      <description>The Tribunal allowed both the assessee&#039;s and the department&#039;s appeals for statistical purposes, directing the AO to re-examine the Fair Market Value determination by considering the registered valuer&#039;s report, making a reference to the District Valuation Officer, and evaluating comparable properties. The AO must provide a reasonable opportunity for the assessee to be heard.</description>
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