2001 (8) TMI 16

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..... ate the case and refer the following three questions to the High Court for its decision (see [1990] 181 ITR 543, 545): "(1) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal is legally correct in holding that a reference made to the Valuation Officer in compliance with the directions of the Appellate Assistant Commissioner cannot be a reference under se .....

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