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    <title>1981 (1) TMI 114 - ITAT CALCUTTA-B</title>
    <link>https://www.taxtmi.com/caselaws?id=60173</link>
    <description>The Tribunal allowed the appeal against the Assessment Order for the assessment year 1975-76, setting aside the AAC&#039;s decision. It was held that in cases involving multiple co-owners of a property, efforts should be made to avoid conflicting valuations. The Tribunal emphasized the necessity of determining the property&#039;s valuation in conjunction with the appeal of another co-owner. The AAC&#039;s order was deemed erroneous, and the Tribunal directed that all issues be resolved after hearing the Valuation Officer and the assessee&#039;s arguments, treating the appeal as allowed for statistical purposes.</description>
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    <pubDate>Fri, 30 Jan 1981 00:00:00 +0530</pubDate>
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      <title>1981 (1) TMI 114 - ITAT CALCUTTA-B</title>
      <link>https://www.taxtmi.com/caselaws?id=60173</link>
      <description>The Tribunal allowed the appeal against the Assessment Order for the assessment year 1975-76, setting aside the AAC&#039;s decision. It was held that in cases involving multiple co-owners of a property, efforts should be made to avoid conflicting valuations. The Tribunal emphasized the necessity of determining the property&#039;s valuation in conjunction with the appeal of another co-owner. The AAC&#039;s order was deemed erroneous, and the Tribunal directed that all issues be resolved after hearing the Valuation Officer and the assessee&#039;s arguments, treating the appeal as allowed for statistical purposes.</description>
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      <pubDate>Fri, 30 Jan 1981 00:00:00 +0530</pubDate>
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