2010 (9) TMI 1191

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.... the only point needs to be considered, is substantial in nature is as follows ;- i) Whether the Learned Tribunal is justified in accepting the valuation made by the assessing officer as confirmed by the Commissioner of Income Tax (Appeal) without considering the materials produced by the assessee ? Mr. R.N. Bandopadhyay, Learned Counsel for the revenue is present in Court. He fairly s....