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    <title>2000 (11) TMI 284 - ITAT BANGALORE</title>
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    <description>The Tribunal upheld the CIT(A)&#039;s decisions regarding the valuation of properties at Bull Temple Road, Garbavipalya, and Sarakki Layout. It found that the land at Bull Temple Road should be included in the assessee&#039;s wealth, accepted the reductions in the valuation of Garbavipalya land, and agreed with the valuation of Sarakki Layout sites. The Tribunal supported the valuation methods used by the authorities, dismissing the assessee&#039;s arguments and ultimately dismissing all appeals.</description>
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