https://www.taxtmi.com/caselaws?id=21371 The court declined to answer questions 2 and 3, remanding the matter to the Tribunal for fresh determination of the coffee estate's valuation, considering the CBDT circular, the registered valuer's report, and other relevant factors. The Tribunal was advised to consider referring the matter to the Valuation Officer and to decide the issue after allowing the parties an opportunity to be heard. No order was made as to costs. en-us Tue, 02 Jul 1991 00:00:00 +0530 Sat, 21 Nov 2009 18:28:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21371 The court declined to answer questions 2 and 3, remanding the matter to the Tribunal for fresh determination of the coffee estate's valuation, considering the CBDT circular, the registered valuer's report, and other relevant factors. The Tribunal was advised to consider referring the matter to the Valuation Officer and to decide the issue after allowing the parties an opportunity to be heard. No order was made as to costs. Case-Laws Wealth-tax Tue, 02 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21371