1988 (2) TMI 14

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....umstances of the case, we are of the opinion that the following two questions of law arise out of the Tribunal's order "(1) Whether, on the facts and in the circumstances of the case, the Tribunal is justified in upholding that the Appellate Assistant Commissioner's decision that the valuation of the residential property situated at Nehru Nagar, Agra, should be made in accordance with section 7(4....