Amendment of section 23

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..... ing the effect of enhancing the valuation of any asset or refusing to allow the claim made by the assessee under the said section; or"; (ii) in clause (i) for the words "Wealth-tax Officer", the words "Wealth-tax Officer or Valuation Officer" shall be substituted; (b) after sub-section (3), the following sub-section shall be inserted, namely: "(3A) If the valuation of any asset is objected t .....

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