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    <title>Officer&#039;s Rejection of Declared Rent for Property Tax u/s 22 Deemed Unjustified.</title>
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    <description>Estimation of the annual value of the property - No justification for the action of the Assessing Officer in disregarding the actual rent declared by the assessee for the purpose of arriving at the annual value of the property to be taxed u/s 22 of the Act.</description>
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