2003 (4) TMI 32

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Full Text of the Document

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....the Tribunal is directed to refer the following questions along with the statement of case for the opinion of this court; "Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that before making a reference to the Valuation Officer for his opinion under section 133(6) of the Income-tax Act, 1961, it was necessary that there is material or evidence to ind....