9911796707
TMI Blog2007 (10) TMI 643X X X X Extracts X X X X X X X X Extracts X X X X ..... ( Tribunal ), Delhi Bench E in ITA(SS) No. 141/Delhi/2002 relevant for the block period 1-4-1989 to 27-7-1999 and ITA(SS) No. 155/Delhi/2002. The present appeal has been preferred in respect of ITA(SS) No. 141/Delhi/2002. 2. The only question that has come up for consideration is with regard to the value of the property being the ground floor at E-16/12, Kalkaji, New Delhi. 3. According t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal set aside the findings of the authorities below and accepted the case put forth by the assessee. The Tribunal noted that there was marital discord between the assessee and his wife about criminal proceedings had also been launched. In the circumstances, the Tribunal opined that the value of the property as indicated by the assessee s wife was not reliable. 7. As regards the other piece ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the registered document should not be relied upon. 9. It is well-settled that a registered document indicates the value of the property, unless it is rebutted by reliable evidence to the contrary. 10. We do not find any infirmity in the view taken by the Tribunal. We find that this case involves the appreciation of evidence on record and does not raise any substantial question of law. 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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