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    <title>1986 (12) TMI 52 - ITAT ALLAHABAD-A</title>
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    <description>The Tribunal allowed the Revenue&#039;s appeal for the assessment year 1978-79 and partly allowed the appeal for 1979-80. The rectification orders under Section 35 by the Wealth-tax Officer were restored, and the inclusion of Rs. 4.5 lacs in the net wealth of the assessee was upheld. The direction to value immovable properties as per Rule 1BB was sustained.</description>
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      <link>https://www.taxtmi.com/caselaws?id=56789</link>
      <description>The Tribunal allowed the Revenue&#039;s appeal for the assessment year 1978-79 and partly allowed the appeal for 1979-80. The rectification orders under Section 35 by the Wealth-tax Officer were restored, and the inclusion of Rs. 4.5 lacs in the net wealth of the assessee was upheld. The direction to value immovable properties as per Rule 1BB was sustained.</description>
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