1982 (4) TMI 155

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..... plied to the properties rented out for residential purposes. The brief facts of the case are as under. 3. The assessee owns immovable properties at Indore. The properties owned by the assessee are as under: (1) 5-Gadi Adda, Indore" (2) 6-Ware House Road, Indore; (3) 174-Raj Mohalla, Indore (4) Dharamshala; and (5) 103-Biyabani, Indore. The WTO adopted the value as valued by the Deptl. Valuer in all the aforesaid assessment years. On appeal before the AAC the AAC without considering the written submissions made by the ld. counsel for the assessee confirmed the value arrived at by the ld. counsel for the assessee confirmed the value arrived at by the WTO. As against this order of the WTO, the assessee is appeal before us in all .....

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..... honour were therefore of the view that the case requires to be set aside. As such, no further arguments on the merits were heard, since the order rejecting the appeal has been passed by your honour, which was received on 6th July, 1981. Under the circumstances, it is prayed that the appellant be given an opportunity and the order be reviewed after hearing the arguments." According to the ld. Advocate for the assessee, the aforesaid letter was written by him to the AAC, after receipt of the order passed by him without giving an opportunity to the assessee to put-forth his arguments. The AAC has passed the order without going into the merits of the case. He, therefore, contended that no opportunity was given to the assessee of being heard .....

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..... in the case of Smt. Ashima Sinha where their Lordships have held that when the property is valued on rental basis, the value of the land cannot be taken separately, has not been followed by the WTO in spite of his attention being drawn to the aforesaid case by the ld. counsel for the assessee in para 1 of his written submissions. The aforesaid proposition of law should have been taken into consideration by the WTO in arriving at the value of items (1) and (2) and a portion of (3) of the aforesaid properties. Further, we find from the copy of the letter filed before us that it is quite evident that the assessee has not been given an opportunity of being geared before the AAC before he passed the order under appeal deciding the aforesaid app .....

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