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TMI Blog1982 (6) TMI 121X X X X Extracts X X X X X X X X Extracts X X X X ..... present appeals are co-owners of an immovable property alongwith several others. The WTO had got the aforesaid immovable property valued by a Deptl. Valuer in the course of assessment proceedings for the asst. yrs. 1975-76 and 1976-77 and adopted the valuation in each assessee s case including the assessee with respect to respective share on the basis of their valuation report. The assessee felt a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Durgi Devi in respect of both the assessment years namely, 1975-76 and 1976-77. Accordingly we do so. 4. In the case of Smt. Rama Devi, the assessment year involved is 1974-75. The ld. AAC has adopted the valuation of the property in her case also on the basis of his order in Appeal Nos. 36 37/CWT/77-78 for the asst. yrs. 1975-76 1976-77 in the case of Smt. Durgi Devi discussed as above, In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gi Devi, and that, therefore, there was no justification in the circumstances for the WTO and the ld. AAC to have taken a different course in the appellant s case only. He draws our attention to the decision of the Hon ble Punjab and Haryana High Court in the case of Sri Jaswant Rai vs. CWT reported in (1977) 107 ITR 477 (P H) wherein their Lordships have said that valuation accepted in the case o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l assessment orders made by the WTO stood and they could be cited in evidence in support of the assessee s case. 8. In our opinion, the contention of the ld. counsel for the assessee has no merit. The assessments in question which he wishes to cite in evidences in the present appeals, have admittedly been found fault with prima facie by the WTO, and accordingly, he has re-opened these assessment ..... X X X X Extracts X X X X X X X X Extracts X X X X
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