1991 (4) TMI 109

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....x Appellate Tribunal has referred the following question for the opinion of this court : "Whether, on the facts and circumstances of the case, the Tribunal was right in holding that, for the assessment years 1970-71 to 1975-76, the value of the residential property of the assessee is to be determined on the basis of rule I BB of the Wealth -tax Rules, 1957 ? " The question arising for decisi....