1982 (6) TMI 110

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ed the cost of construction at Rs. 94,080. When the matter came up before the ITO the Govt. valuer valued the cost of construction at Rs. 1,05,400. The ITO therefore made an addition of Rs. 10,400 which was confirmed by the AAC. 2. It is contended before me that the report of the registered valuer which was closer to the point of construction should have been accepted rather than the report of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X