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    <title>1992 (1) TMI 144 - ITAT BOMBAY</title>
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    <description>The appellate tribunal upheld the Commissioner of Wealth-tax (Appeals) order in an appeal involving valuation of assets for the assessment year 1984-85. The tribunal affirmed the authority of the appellate tribunal to direct valuation by the Departmental Valuation Officer, emphasizing the broad powers of the appellate authority to ensure fairness and correct errors. The judgment confirmed the direction for valuation by the Departmental Valuation Officer, dismissing the appeal and concluding that the order did not warrant interference.</description>
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      <description>The appellate tribunal upheld the Commissioner of Wealth-tax (Appeals) order in an appeal involving valuation of assets for the assessment year 1984-85. The tribunal affirmed the authority of the appellate tribunal to direct valuation by the Departmental Valuation Officer, emphasizing the broad powers of the appellate authority to ensure fairness and correct errors. The judgment confirmed the direction for valuation by the Departmental Valuation Officer, dismissing the appeal and concluding that the order did not warrant interference.</description>
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