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    <description>The Tribunal allowed the appeal for statistical purposes and directed the Assessing Officer to refer the matter to the Valuation Officer for valuation. This decision was based on the Tribunal&#039;s observation that the AO&#039;s failure to refer the issue to the Valuation Officer was against legal precedent established by the Supreme Court. The Tribunal emphasized the importance of following proper procedures and considering the Valuation Officer&#039;s report before making a decision on the assessment.</description>
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