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The High Court of Allahabad allowed the application, directing the Appellate Tribunal to refer questions of law to the court regarding ownership of a property in Varanasi and the assessment of its value in the hands of the assessee's wife. The questions relate to the justification of the Tribunal's decision and the passing of title to the property. (Case citation: 1989 (1) TMI 107 - Allahabad High Court)
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