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    <title>1995 (2) TMI 58 - ALLAHABAD High Court</title>
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    <description>The court ruled in favor of the petitioner, finding that the refusal to rectify the valuation mistake for the assessment year 1982-83 was unjustified. The impugned order was set aside, directing the Tribunal to reconsider the rectification application in light of the judgment. The court emphasized the importance of correcting apparent mistakes in valuation to maintain consistency and fairness in tax assessments.</description>
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      <description>The court ruled in favor of the petitioner, finding that the refusal to rectify the valuation mistake for the assessment year 1982-83 was unjustified. The impugned order was set aside, directing the Tribunal to reconsider the rectification application in light of the judgment. The court emphasized the importance of correcting apparent mistakes in valuation to maintain consistency and fairness in tax assessments.</description>
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