2002 (7) TMI 79

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n for our opinion: "Whether, on the facts and in the circumstances of the case, the Tribunal was justified in directing the Wealth-tax Officer to arrive at the value of the immovable property by applying rule 1BB and further in directing if the value arrived at by applying rule 1BB does not exceed the value as per the books by 20 percent, then he shall not apply rule 2B(2) in respect of the immov....