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    <title>2025 (5) TMI 2329 - Supreme Court</title>
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    <description>De novo remand for fresh land identification is unnecessary where sale, conveyance and settlement deeds describe the same extent and identical boundaries, and a differing survey number in one deed is clarified by another. The property&#039;s identity may then be determined by construing the instruments together, without a further Court Commissioner&#039;s inquiry. Even where a commissioner&#039;s report would assist, it may be obtained during appellate proceedings rather than by ordering a de novo trial. The first appeal should instead be determined on its merits in accordance with law.</description>
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      <link>https://www.taxtmi.com/caselaws?id=472145</link>
      <description>De novo remand for fresh land identification is unnecessary where sale, conveyance and settlement deeds describe the same extent and identical boundaries, and a differing survey number in one deed is clarified by another. The property&#039;s identity may then be determined by construing the instruments together, without a further Court Commissioner&#039;s inquiry. Even where a commissioner&#039;s report would assist, it may be obtained during appellate proceedings rather than by ordering a de novo trial. The first appeal should instead be determined on its merits in accordance with law.</description>
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