Details obtained during assessment proceedings and utilised to determine the correct value of such properties.

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..... O. 1267/CBDT Dated : May 6, 1979 The Public Accounts Committee in para 3.101 of their 7th Report (1977-78) have pointed out the essential details like area of land, built up area, specificati .....

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..... struction sites and building plans, copies of purchase deeds etc. in respect of immovable properties are obtained during assessment proceedings and utilised to determine the correct value of such prop .....

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