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1990 (5) TMI 24

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....cted to be stated by the Tribunal under section 256(2) of the Income-tax Act, 1961. The question was whether there was any unexplained investment by the assessee in constructing a building complex. In that connection a question arose as to the cost of construction. The assessee filed two reports of two valuers in support of his contention. The Income-tax Officer called for a report from the Gov....