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1990 (1) TMI 29

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....question of law which is sought to be raised is as under : "Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was correct in law in holding that the value of the property at No. 34, Najafgarh Road, should be taken at Rs. 51,728 as against Rs. 4,08,212 taken on the basis of the assessment of the other co-owner, Shri R. K. Gupta ?" The Wealth -tax Office....